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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622GG

Aircraft

Official textlegislature.idaho.govlast amended 12 subsections
63-3622GG.  There is exempted from the taxes imposed by this chapter:
(1)  The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if:
(a)  The person operates the aircraft under the authority of the laws of this state, the United States or any foreign government; and
(b)  The aircraft is used to provide services indiscriminately to the public; and
(c)  The aircraft itself transports the person or property from one (1) location on the ground or water to another.
(2)  The sale, lease, purchase or use of aircraft primarily used for air ambulance services.
(3)  The sale, lease or purchase of aircraft for use outside this state by nonresidents, even though delivery be made within this state, but only when:
(a)  The aircraft will be taken from the point of delivery to a point outside this state;
(b)  The aircraft will not be used in this state more than ninety (90) days in any twelve (12) month period.
(4)  Repair and replacement materials and parts installed in or affixed or applied to, or sold, leased or purchased to be installed in or affixed or applied to, aircraft in connection with the remodeling, repair or maintenance of aircraft described under subsections (1), (2), (5), and (6) of this section and industry standard, federal aviation administration (FAA) approved materials, parts and components installed on nonresident privately owned aircraft by qualified employees of an FAA-approved Idaho repair station are exempt. Tools and equipment utilized in performing such remodeling, repair or maintenance are not exempt.
(5)  The sale, lease, purchase or use of fixed-wing aircraft primarily used as an air tactical group supervisor platform under contract with a governmental entity for wildfire activity.
(6)  The sale, lease, purchase, or use of aircraft primarily used for agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.
Amendment history

63-3622GG, added 1988, ch. 352, sec. 2, p. 1053; am. 1994, ch. 44, sec. 1, p. 72; am. 2001, ch. 98, sec. 1, p. 247; am. 2003, ch. 9, sec. 3, p. 21; am. 2009, ch. 91, sec. 2, p. 268; am. 2012, ch. 47, sec. 1, p. 142; am. 2016, ch. 326, sec. 1, p. 907; am. 2020, ch. 332, sec. 1, p. 966.

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