63-3622GG. AIRCRAFT. There is exempted from the taxes imposed by this chapter:
(1) The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if:
(a) The person operates the aircraft under the authority of the laws of this state, the United States or any foreign government; and
(b) The aircraft is used to provide services indiscriminately to the public; and
(c) The aircraft itself transports the person or property from one (1) location on the ground or water to another.
(2) The sale, lease, purchase or use of aircraft primarily used for air ambulance services.
(3) The sale, lease or purchase of aircraft for use outside this state by nonresidents, even though delivery be made within this state, but only when:
(a) The aircraft will be taken from the point of delivery to a point outside this state;
(b) The aircraft will not be used in this state more than ninety (90) days in any twelve (12) month period.
(4) Repair and replacement materials and parts installed in or affixed or applied to, or sold, leased or purchased to be installed in or affixed or applied to, aircraft in connection with the remodeling, repair or maintenance of aircraft described under subsections (1), (2), (5), and (6) of this section and industry standard, federal aviation administration (FAA) approved materials, parts and components installed on nonresident privately owned aircraft by qualified employees of an FAA-approved Idaho repair station are exempt. Tools and equipment utilized in performing such remodeling, repair or maintenance are not exempt.
(5) The sale, lease, purchase or use of fixed-wing aircraft primarily used as an air tactical group supervisor platform under contract with a governmental entity for wildfire activity.
(6) The sale, lease, purchase, or use of aircraft primarily used for agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.
History:
[63-3622GG, added 1988, ch. 352, sec. 2, p. 1053; am. 1994, ch. 44, sec. 1, p. 72; am. 2001, ch. 98, sec. 1, p. 247; am. 2003, ch. 9, sec. 3, p. 21; am. 2009, ch. 91, sec. 2, p. 268; am. 2012, ch. 47, sec. 1, p. 142; am. 2016, ch. 326, sec. 1, p. 907; am. 2020, ch. 332, sec. 1, p. 966.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Section 63-3601 - TITLE OF ACT.
Section 63-3602 - DEFINITIONS.
Section 63-3604 - IN THIS STATE — IN THE STATE.
Section 63-3604B - INCLUDES AND INCLUDING.
Section 63-3605E - MARKETPLACE FACILITATOR.
Section 63-3605J - MODULAR BUILDING.
Section 63-3605L - MOTOR VEHICLE.
Section 63-3606 - NEW MANUFACTURED HOME.
Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE.
Section 63-3607A - PRIMARY OR PRIMARILY.
Section 63-3609 - RETAIL SALE — SALE AT RETAIL.
Section 63-3611 - RETAILER ENGAGED IN BUSINESS IN THIS STATE.
Section 63-3613 - SALES PRICE.
Section 63-3615 - STORAGE — USE.
Section 63-3615A - SUBSTANTIAL NEXUS.
Section 63-3616 - TANGIBLE PERSONAL PROPERTY.
Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX.
Section 63-3620 - PERMITS — ISSUANCE — REVOCATION — PENALTIES.
Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX.
Section 63-3620C - PROMOTER SPONSORED EVENTS.
Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS.
Section 63-3621 - IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS.
Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT.
Section 63-3622 - EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES.
Section 63-3622A - PROHIBITED TAXES.
Section 63-3622B - OUT-OF-STATE CONTRACTS.
Section 63-3622C - MOTOR FUELS SUBJECT TO TAX.
Section 63-3622D - PRODUCTION EXEMPTION.
Section 63-3622E - CONTAINERS.
Section 63-3622G - HEATING MATERIALS.
Section 63-3622I - LITERATURE.
Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
Section 63-3622K - OCCASIONAL SALES.
Section 63-3622L - DE MINIMIS SALES.
Section 63-3622M - LIQUOR SALES.
Section 63-3622N - PRESCRIPTIONS.
Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
Section 63-3622Q - OUT-OF-STATE SHIPMENTS.
Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT.
Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
Section 63-3622U - FUNERAL SERVICES.
Section 63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES.
Section 63-3622X - POLLUTION CONTROL EQUIPMENT.
Section 63-3622Y - TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
Section 63-3622Z - SALES BY INDIAN TRIBES.
Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS.
Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.
Section 63-3622CC - RAILROAD ROLLING STOCK.
Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK.
Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS.
Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT.
Section 63-3622JJ - LOGGING EXEMPTION.
Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION.
Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.
Section 63-3622NN - CLEAN ROOMS.
Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES.
Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS.
Section 63-3622RR - RESEARCH AND DEVELOPMENT.
Section 63-3622SS - HUNTING OR SHOOTING SPORTS.
Section 63-3622TT - CUSTOM MEAT PROCESSING.
Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.
Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT.
Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT.
Section 63-3623 - RETURNS AND PAYMENTS.
Section 63-3623A - TAXES AS STATE MONEY.
Section 63-3623B - AMUSEMENT DEVICES.
Section 63-3624 - ADMINISTRATION.
Section 63-3625 - SECURITY FOR TAX.
Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST.
Section 63-3627 - RESPONSIBILITY FOR TAXES.
Section 63-3628 - SUCCESSORS’ LIABILITY.
Section 63-3629 - DEFICIENCY DETERMINATIONS.
Section 63-3630 - JEOPARDY DETERMINATIONS.
Section 63-3631 - REDETERMINATION.
Section 63-3632 - INTEREST ON DEFICIENCIES.
Section 63-3633 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
Section 63-3634 - ADDITIONS AND PENALTIES.
Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS.
Section 63-3635 - COLLECTION AND ENFORCEMENT.
Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS.
Section 63-3638 - SALES TAX — DISTRIBUTION.
Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
Section 63-3640 - CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.