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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622CC

Railroad rolling stock

Official textlegislature.idaho.govlast amended
63-3622CC.  There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing.
Amendment history

63-3622CC, added 1986, ch. 180, sec. 2, p. 477.

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