IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.02.090 — GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS (RULE 090)
Section 63-3622F, Idaho Code
01.
In General. Gas, water and electricity delivered to customers includes those products of public or
private utility service or user's cooperative or similar organizations when sold to customers for the customer's use.
(3-31-22)
02.
Telephone Service. Electricity includes the dial tone for telephone utility service.
(3-31-22)
Source: official text