Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3622AA
Exemption for official documents
Official textlegislature.idaho.govlast amended
# (1)
There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged.
# (2)
There is exempted from the taxes imposed by this chapter the sale, purchase, or use of public records requested pursuant to section 74-102 , Idaho Code.
Amendment history
63-3622AA, added 1984, ch. 284, sec. 1, p. 657; am. 2019, ch. 10, sec. 1, p. 11.
Source: view the official text
In this chapter (40 sections)
- 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
- 63-3622D · Production exemption
- 63-3622DD · Parts for railroad rolling stock
- 63-3622E · Containers
- 63-3622EE · Purchases for the federal special supplemental food program…
- 63-3622F · Utilities
- 63-3622FF · Purchases made with SNAP benefit cards
- 63-3622G · Heating materials
- 63-3622GG · Aircraft
- 63-3622HH · Production exemption shall not apply to sales regarding…
- 63-3622I · Literature
- 63-3622II · Money-operated dispensing equipment
- 63-3622J · School, church and senior citizen meals
- 63-3622JJ · Logging exemption
- 63-3622K · Occasional sales
- 63-3622KK · Incidental sales by religious corporations or societies