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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622UU

Personal property tax on rentals

Official textlegislature.idaho.govlast amended
63-3622UU.  The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:
(1)  The lessor separately states the charge for property tax to the lessee; and
(2)  The amount charged to the lessee is not more than the property tax actually paid by the lessor; and
(3)  The lease agreement is for an initial period of one (1) year or longer.
Amendment history

63-3622UU, added 2008, ch. 92, sec. 1, p. 258.

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In this chapter (40 sections)
  1. 63-3622K · Occasional sales
  2. 63-3622KK · Incidental sales by religious corporations or societies
  3. 63-3622L · De minimis sales
  4. 63-3622LL · Media measurement services exemption
  5. 63-3622M · Liquor sales
  6. 63-3622MM · Livestock sold at livestock markets
  7. 63-3622N · Prescriptions
  8. 63-3622NN · Clean rooms
  9. 63-3622O · Exempt private and public organizations
  10. 63-3622OO · Labor for new vehicle accessories
  11. 63-3622P · Purchases shipped out-of-state by a common carrier
  12. 63-3622PP · Idaho commemorative silver medallions
  13. 63-3622Q · Out-of-state shipments
  14. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  15. 63-3622RR · Research and development
  16. 63-3622S · Radio and television broadcasting equipment
  17. 63-3622SS · Hunting or shooting sports
  18. 63-3622T · Equipment to produce certain newspapers
  19. 63-3622TT · CUSTOM MEAT PROCESSING
  20. 63-3622U · Funeral services
  21. 63-3622UU · Personal property tax on rentals
  22. 63-3622V · Bullion
  23. 63-3622VV · idaho information technology equipment
  24. 63-3622W · Irrigation equipment and supplies
  25. 63-3622WW · idaho semiconductors for america act
  26. 63-3622X · Pollution control equipment
  27. 63-3622XX · Animal adoption and rescue fees
  28. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  29. 63-3622YY · SMALL SELLER
  30. 63-3622Z · Sales by Indian tribes
  31. 63-3623 · Returns and payments
  32. 63-3623A · Taxes as state money
  33. 63-3623B · Amusement devices
  34. 63-3624 · Administration
  35. 63-3625 · Security for tax
  36. 63-3626 · Refunds, limitations, interest
  37. 63-3627 · Responsibility for taxes
  38. 63-3628 · Successors’ liability
  39. 63-3629 · Deficiency determinations
  40. 63-3630 · Jeopardy determinations
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