Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3606C
new park model recreational vehicle
# (1)
The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117 , Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes all components incorporated in such park model recreational vehicle at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.
# (2)
Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the park model recreational vehicle at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of the new park model recreational vehicle. Refrigerators, ranges, draperies and wood-burning stoves placed in a new park model recreational vehicle by the manufacturer shall be deemed to be components incorporated into such park model recreational vehicle.
Amendment history
63-3606C, added 2017, ch. 134, sec. 14, p. 324.
Source: view the official text
In this chapter (40 sections)
- 63-3601 · Title of act
- 63-3602 · Definitions
- 63-3603 · Farming
- 63-3604 · In this state — In the state
- 63-3604B · Includes and including
- 63-3605C · Logging
- 63-3605E · marketplace facilitator
- 63-3605H · Mining
- 63-3605J · Modular building
- 63-3605L · Motor vehicle
- 63-3606 · New manufactured home
- 63-3606C · new park model recreational vehicle
- 63-3607 · Person
- 63-3607A · Primary or primarily
- 63-3608 · Purchase
- 63-3609 · Retail sale — Sale at retail
- 63-3610 · Retailer
- 63-3611 · Retailer engaged in business in this state
- 63-3612 · Sale
- 63-3613 · Sales price
- 63-3614 · Seller
- 63-3615 · Storage — Use
- 63-3615A · Substantial nexus
- 63-3616 · Tangible personal property
- 63-3618 · Taxpayer
- 63-3619 · Imposition and rate of the sales tax
- 63-3620 · Permits — Issuance — Revocation — Penalties
- 63-3620A · Revocation, suspension or expiration of permits held by…
- 63-3620B · Agreements to collect and remit sales tax
- 63-3620C · Promoter-sponsored events
- 63-3620E · collection of tax by marketplace facilitators
- 63-3620F · distribution of tax collected by marketplace facilitators…
- 63-3621 · Imposition and rate of the use tax — Exemptions
- 63-3621A · Use tax on transient equipment
- 63-3622 · Exemptions — Exemption certificates and resale certificates —…
- 63-3622A · Prohibited taxes
- 63-3622AA · Exemption for official documents
- 63-3622B · Out-of-state contracts
- 63-3622BB · Research and development at the Idaho national laboratory
- 63-3622C · Motor fuels subject to tax