Idaho § 63-3622UU PERSONAL PROPERTY TAX ON RENTALS

Idaho Statutes

§ 63-3622UU — PERSONAL PROPERTY TAX ON RENTALS

Idaho § 63-3622UU

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622UU (PERSONAL PROPERTY TAX ON RENTALS) 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 § 63-3622UU (2026).

Text

The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:

(1)The lessor separately states the charge for property tax to the lessee; and

(2)The amount charged to the lessee is not more than the property tax actually paid by the lessor; and

(3)The lease agreement is for an initial period of one (1) year or longer.

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The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:
(1) The lessor separately states the charge for property tax to the lessee; and
(2) The amount charged to the lessee is not more than the property tax actually paid by the lessor; and
(3) The lease agreement is for an initial period of one (1) year or longer.