IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.07.010 — DEFINITIONS
01.
Idaho Customer. Idaho customer means a customer who has a point of delivery for the transfer of
power and energy that is located in Idaho. This includes wholesale power transactions with customers or wheeling
agents that have a delivery point located in Idaho.
(3-31-22)
02.
Point of Delivery. Point of delivery means the point at which a change in ownership of electrical
facilities occurs between the filing party and the wholesale customers or wheeling agents for the transfer of power
and energy.
(3-31-22)
03.
Wheeling Agent. Wheeling agent means an entity that receives kilowatt hours from a source or
sources of supply and makes power or energy available at another point on its system for a delivering entity or a third
party.
(3-31-22)
Source: official text