Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3622Z
Sales by Indian tribes
# (1)
There is hereby exempted from the taxes imposed by this chapter sales occurring within the boundaries of an Indian reservation located in Idaho when the business or enterprise is wholly owned and operated by an Idaho Indian tribe identified in section 67-4001 , Idaho Code.
# (2)
As used in this section the word "reservation" means lands which are:
# (a)
Indian lands federally declared to be reservations because they are reserved for Indian tribes by treaty between Indian tribes and any territorial governments, state government, or the United States Government; or, established by acts of the United States congress; or established by formal decision of the executive branch of the United States; or
# (b)
Held by an Idaho Indian tribe not holding lands which meet the definition of subsection (2)(a) of this section and are tribal lands held in trust by the United States for the use and benefit of such tribe but not placed in trust after the effective date of this act.
Amendment history
63-3622Z, added 1987, ch. 18, sec. 4, p. 24; am. 1988, ch. 166, sec. 1, p. 296.
Source: view the official text
In this chapter (40 sections)
- 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
- 63-3622SS · Hunting or shooting sports
- 63-3622T · Equipment to produce certain newspapers
- 63-3622TT · CUSTOM MEAT PROCESSING
- 63-3622U · Funeral services
- 63-3622UU · Personal property tax on rentals
- 63-3622V · Bullion
- 63-3622VV · idaho information technology equipment
- 63-3622W · Irrigation equipment and supplies
- 63-3622WW · idaho semiconductors for america act
- 63-3622X · Pollution control equipment
- 63-3622XX · Animal adoption and rescue fees
- 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
- 63-3622YY · SMALL SELLER
- 63-3622Z · Sales by Indian tribes
- 63-3623 · Returns and payments
- 63-3623A · Taxes as state money
- 63-3623B · Amusement devices
- 63-3624 · Administration
- 63-3625 · Security for tax
- 63-3626 · Refunds, limitations, interest
- 63-3627 · Responsibility for taxes
- 63-3628 · Successors’ liability
- 63-3629 · Deficiency determinations
- 63-3630 · Jeopardy determinations
- 63-3631 · Redetermination
- 63-3632 · Interest on deficiencies
- 63-3633 · Period of limitation upon assessment and collection
- 63-3634 · Additions and penalties
- 63-3634A · Authority to enter agreements
- 63-3635 · Collection and enforcement
- 63-3637 · sales tax distribution — definitions
- 63-3638 · Sales tax — Distribution
- 63-3638A · Sales tax on liquor to be paid to liquor account