IDAPA 35.01.02.135 — SNOWGROOMING AND SNOWMAKING EQUIPMENT (RULE 135)

Sections 63-3612, 63-3613, 63-3622, 63-3622Y, 63-3641, Idaho Code
01.
Exemption for Snow Equipment. Section 63-3622Y, Idaho Code, exempts the sale, storage, use
or other consumption of tangible personal property that will become a component of an aerial passenger tramway and
snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area. This
exemption also extends to sales and purchases of component parts used to build or repair snowgrooming and
snowmaking equipment.
(3-31-22)
02.
Consumable Supplies Not Exempt. This exemption only applies to sales and purchases of
equipment that will become a component part of snowmaking or snowgrooming equipment. It does not apply to sales
and purchases of fuel, fluids, or other consumable supplies.
(3-31-22)