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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622Y

Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment

Official textlegislature.idaho.govlast amended
63-3622Y.  There is hereby exempted from the taxes imposed in this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment that will become a component of an aerial passenger tramway as defined in section 6-1102, Idaho Code, and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area to prepare and maintain the downhill ski slopes accessed by aerial tramways.
Amendment history

63-3622Y, added 1995, ch. 288, sec. 1, p. 966.

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In this chapter (40 sections)
  1. 63-3622NN · Clean rooms
  2. 63-3622O · Exempt private and public organizations
  3. 63-3622OO · Labor for new vehicle accessories
  4. 63-3622P · Purchases shipped out-of-state by a common carrier
  5. 63-3622PP · Idaho commemorative silver medallions
  6. 63-3622Q · Out-of-state shipments
  7. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  8. 63-3622RR · Research and development
  9. 63-3622S · Radio and television broadcasting equipment
  10. 63-3622SS · Hunting or shooting sports
  11. 63-3622T · Equipment to produce certain newspapers
  12. 63-3622TT · CUSTOM MEAT PROCESSING
  13. 63-3622U · Funeral services
  14. 63-3622UU · Personal property tax on rentals
  15. 63-3622V · Bullion
  16. 63-3622VV · idaho information technology equipment
  17. 63-3622W · Irrigation equipment and supplies
  18. 63-3622WW · idaho semiconductors for america act
  19. 63-3622X · Pollution control equipment
  20. 63-3622XX · Animal adoption and rescue fees
  21. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  22. 63-3622YY · SMALL SELLER
  23. 63-3622Z · Sales by Indian tribes
  24. 63-3623 · Returns and payments
  25. 63-3623A · Taxes as state money
  26. 63-3623B · Amusement devices
  27. 63-3624 · Administration
  28. 63-3625 · Security for tax
  29. 63-3626 · Refunds, limitations, interest
  30. 63-3627 · Responsibility for taxes
  31. 63-3628 · Successors’ liability
  32. 63-3629 · Deficiency determinations
  33. 63-3630 · Jeopardy determinations
  34. 63-3631 · Redetermination
  35. 63-3632 · Interest on deficiencies
  36. 63-3633 · Period of limitation upon assessment and collection
  37. 63-3634 · Additions and penalties
  38. 63-3634A · Authority to enter agreements
  39. 63-3635 · Collection and enforcement
  40. 63-3637 · sales tax distribution — definitions
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