Idaho § 63-3607A PRIMARY OR PRIMARILY

Idaho Statutes

§ 63-3607A — PRIMARY OR PRIMARILY

Idaho § 63-3607A

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3607A (PRIMARY OR PRIMARILY) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3607A (2026).

Text

(1)With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property.

(2)In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use.

(3)The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.

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(1) With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property.
(2) In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use.
(3) The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.