Taxation Of Aerial Passenger Tramways And Snowgrooming And Snowmaking Equipment

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622Y. Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment. 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.