IDAPA 35.01.07.020 — ELECTRICAL PRODUCERS SUBJECT TO TAX

Section 63-2701, Idaho Code
The tax does not apply to power generated by facilities owned and operated by a municipal corporation organized
pursuant to the laws of Idaho. Municipal corporations are not required to file kilowatt hour tax returns or to pay tax.
As used in these rules, the term municipal corporation does not include a producer, as defined in Section 63-2701,
Idaho Code, who produces electricity pursuant to a contract with a governmental entity.
(3-31-22)