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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622C

Motor fuels subject to tax

Official textlegislature.idaho.govlast amended
63-3622C.  There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use of any fuel which is subsequently transported outside the state for use thereafter outside the state. Nothing in this chapter shall be construed to authorize the imposition of a tax on fuel brought into this state in the fuel tanks of motor vehicles or railroad locomotives in interstate commerce.
Amendment history

63-3622C, added 1984, ch. 239, sec. 4, p. 577; am. 1985, ch. 35, sec. 1, p. 69; am. 1987, ch. 18, sec. 7, p. 25; am. 1999, ch. 42, sec. 5, p. 90.

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