Idaho Statutes

§ 63-3622G — HEATING MATERIALS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
There is exempted from the taxes imposed by this chapter the sale or purchase of any matter used to produce heat by burning, for the purpose of providing heat to any building or for domestic home use, including wood, coal, petroleum and gas.

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Legislative History

[63-3622G, added 1984, ch. 239, sec. 8, p. 578.]

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