IDAPA 35.01.02.133 — RADIO AND TELEVISION BROADCAST EQUIPMENT (RULE 133)

Sections 25-1722, 63-3612, 63-3613, 63-3622, Idaho Code
Sales and purchases of equipment primarily and directly used in the production and broadcasting of radio and
television programs are exempt pursuant to Section 63-3622S, Idaho Code. To qualify for the exemption, a business
is required to be primarily devoted to both producing and broadcasting either radio or television programs.
Businesses that provide television or radio programs only to paid subscribers are not broadcasters and cannot claim
this exemption.
(3-31-22)