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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622F

Utilities

Official textlegislature.idaho.govlast amended
63-3622F.  There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.
Amendment history

63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.

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