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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622J

School, church and senior citizen meals

Official textlegislature.idaho.govlast amended
63-3622J.  There is exempted from the taxes imposed by this chapter the sale of meals by public or private schools under the federal school lunch program or under programs that provide nutritional meals for the aging (Title III of the Older Americans Act, P.L. 109-365), and the sale of meals by a church to its members at a church function.
Amendment history

63-3622J, added 1984, ch. 239, sec. 11, p. 579; am. 2015, ch. 17, sec. 1, p. 24.

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