Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3615
Storage — Use
# (a)
The term "storage" includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer.
# (b)
The term "use" includes the exercise of any right or power over tangible personal property incident to the ownership or the leasing of that property or the exercise of any right or power over tangible personal property by any person in the performance of a contract, or to fulfill contract or subcontract obligations, whether the title of such property be in the subcontractor, contractor, contractee, subcontractee, or any other person, or whether the titleholder of such property would be subject to the sales or use tax, unless such property would be exempt to the titleholder under section 63-3622D , Idaho Code, except that the term "use" does not include the sale of that property in the regular course of business.
# (c)
"Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the state, and thereafter used solely outside the state.
Amendment history
63-3615, added 1965, ch. 195, sec. 15, p. 408; am. 1967, ch. 290, sec. 5, p. 805; am. 1969, ch. 261, sec. 2, p. 800; am. 1971, ch. 55, sec. 1, p. 127; am. 1984, ch. 239, sec. 27, p. 584; am. 1985, ch. 256, sec. 2, p. 710; am. 1991, ch. 2, sec. 4, p. 14; am. 1991, ch. 321, sec. 2, p. 834; am. 1994, ch. 376, sec. 1, p. 1209; am. 1995, ch. 54, sec. 3, p. 124.
Source: view the official text
In this chapter (40 sections)
- 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
- 63-3622CC · Railroad rolling stock