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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622A

Prohibited taxes

Official textlegislature.idaho.govlast amended
63-3622A.  There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.
Amendment history

63-3622A, added 1984, ch. 239, sec. 2, p. 576.

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In this chapter (40 sections)
  1. 63-3609 · Retail sale — Sale at retail
  2. 63-3610 · Retailer
  3. 63-3611 · Retailer engaged in business in this state
  4. 63-3612 · Sale
  5. 63-3613 · Sales price
  6. 63-3614 · Seller
  7. 63-3615 · Storage — Use
  8. 63-3615A · Substantial nexus
  9. 63-3616 · Tangible personal property
  10. 63-3618 · Taxpayer
  11. 63-3619 · Imposition and rate of the sales tax
  12. 63-3620 · Permits — Issuance — Revocation — Penalties
  13. 63-3620A · Revocation, suspension or expiration of permits held by…
  14. 63-3620B · Agreements to collect and remit sales tax
  15. 63-3620C · Promoter-sponsored events
  16. 63-3620E · collection of tax by marketplace facilitators
  17. 63-3620F · distribution of tax collected by marketplace facilitators…
  18. 63-3621 · Imposition and rate of the use tax — Exemptions
  19. 63-3621A · Use tax on transient equipment
  20. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  21. 63-3622A · Prohibited taxes
  22. 63-3622AA · Exemption for official documents
  23. 63-3622B · Out-of-state contracts
  24. 63-3622BB · Research and development at the Idaho national laboratory
  25. 63-3622C · Motor fuels subject to tax
  26. 63-3622CC · Railroad rolling stock
  27. 63-3622D · Production exemption
  28. 63-3622DD · Parts for railroad rolling stock
  29. 63-3622E · Containers
  30. 63-3622EE · Purchases for the federal special supplemental food program…
  31. 63-3622F · Utilities
  32. 63-3622FF · Purchases made with SNAP benefit cards
  33. 63-3622G · Heating materials
  34. 63-3622GG · Aircraft
  35. 63-3622HH · Production exemption shall not apply to sales regarding…
  36. 63-3622I · Literature
  37. 63-3622II · Money-operated dispensing equipment
  38. 63-3622J · School, church and senior citizen meals
  39. 63-3622JJ · Logging exemption
  40. 63-3622K · Occasional sales
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