Idaho Statutes

§ 63-3622AA — EXEMPTION FOR OFFICIAL DOCUMENTS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
(1)There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged.
(2)There is exempted from the taxes imposed by this chapter the sale, purchase, or use of public records requested pursuant to section 74-102, Idaho Code.

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Legislative History

[63-3622AA, added 1984, ch. 284, sec. 1, p. 657; am. 2019, ch. 10, sec. 1, p. 11.]

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