Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3622I
Literature
# (1)
There is exempted from the taxes imposed by this chapter the sale or purchase, or the storage, use or other consumption of literature, pamphlets, periodicals, tracts and books published and sold by an entity qualified under section 501(c)(3) of the internal revenue code; no part of the net earnings of which inures to the benefit of a private individual or shareholder.
# (2)
As used in this section, "literature" includes information available in alternative forms, including audio-visual and magnetic, optical or other machine-readable media.
Amendment history
63-3622I, added 1984, ch. 239, sec. 10, p. 579; am. 1989, ch. 322, sec. 1, p. 833; am. 1999, ch. 220, sec. 1, p. 587.
Source: view the official text
In this chapter (40 sections)
- 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
- 63-3622L · De minimis sales
- 63-3622LL · Media measurement services exemption
- 63-3622M · Liquor sales
- 63-3622MM · Livestock sold at livestock markets
- 63-3622N · Prescriptions
- 63-3622NN · Clean rooms
- 63-3622O · Exempt private and public organizations
- 63-3622OO · Labor for new vehicle accessories
- 63-3622P · Purchases shipped out-of-state by a common carrier
- 63-3622PP · Idaho commemorative silver medallions
- 63-3622Q · Out-of-state shipments
- 63-3622R · Motor vehicles, used manufactured homes, vessels,…
- 63-3622RR · Research and development
- 63-3622S · Radio and television broadcasting equipment