Idaho § 63-3622JJ LOGGING EXEMPTION

Idaho Statutes

§ 63-3622JJ — LOGGING EXEMPTION

Idaho § 63-3622JJ

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622JJ (LOGGING EXEMPTION) 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 § 63-3622JJ (2026).

Text

There are exempted from the taxes imposed by this chapter:

(1)The sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily and directly used or consumed in logging including, but not limited to, log loaders, log jammers, log skidders and fuel used in logging trucks, provided that the use or consumption of such tangible personal property is necessary or essential to logging.

(2)The exemption allowed by subsection (1) of this section does not include machinery, equipment, materials and supplies used in a manner that is incidental to logging such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual logging, such as office equipment and supplies

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There are exempted from the taxes imposed by this chapter:
(1) The sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily and directly used or consumed in logging including, but not limited to, log loaders, log jammers, log skidders and fuel used in logging trucks, provided that the use or consumption of such tangible personal property is necessary or essential to logging.
(2) The exemption allowed by subsection (1) of this section does not include machinery, equipment, materials and supplies used in a manner that is incidental to logging such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual logging, such as office equipment and supplies, equipment and supplies used in selling or distributing activities or, except for fuel used in logging trucks, in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put; nor shall this exemption apply to vehicles or equipment described in section 63-3622HH, Idaho Code.

Legislative History

[63-3622JJ, added 1990, ch. 431, sec. 4, p. 1197; am. 1996, ch. 263, sec. 1, p. 864; am. 1999, ch. 42, sec. 13, p. 99; am. 2006, ch. 315, sec. 2, p. 982; am. 2007, ch. 111, sec. 3, p. 320; am. 2016, ch. 9, sec. 4, p. 9.]