IDAPA 35.01.07.045 — EXEMPTIONS

Section 63-2705, Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.07
State Tax Commission
Kilowatt Hour Tax Administrative Rules
Section 045
Page 4
01.
Wheeled Energy.
(3-31-22)
a.
If the taxpayer is a wheeling agent for another entity, the wheeled energy may not be included in the
calculation of the exemptions.
(3-31-22)
b.
Example. Assume that Company A sells kilowatt hours to Company B and delivers this energy to
Company C for wheeling and delivery to Company B at an Idaho delivery point. Company C, as a wheeling agent,
would not include these kilowatt hours in the denominator of the percentage to be applied to the exempt sales.
Company A would include these kilowatt hours in the denominator of the percentage to be applied to the exempt
sales if the transfer between Companies A and C was at a delivery point in Idaho.
(3-31-22)