Statutory Text

Idaho Code § 63-3622UU — Personal Property Tax On Rentals.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622UU. Personal property tax on rentals. 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.

History:[63-3622UU, added 2008, ch. 92, sec. 1, p. 258.]

Source: legislature.idaho.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-IC63-SEC-3EE14F

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 63-3622UU

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

64efbbd71d6499d1...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 63-3622UU is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.

Navigate Corpus — Idaho Code Title 63

← Idaho Code § 63-3622TT Idaho Code § 63-3622VV →

Ch. 36 — SALES TAX

Idaho Code — public domain ← Idaho Code Index