Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3607A
Primary or primarily
# (1)
With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property.
# (2)
In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use.
# (3)
The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.
Amendment history
63-3607A, added 2013, ch. 8, sec. 1, p. 17.
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