Idaho § 63-3622Y TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT

Idaho Statutes

§ 63-3622Y — TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT

Idaho § 63-3622Y

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622Y (TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT) 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 § 63-3622Y (2026).

Text

There is hereby exempted from the taxes imposed in this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment that will become a component of an aerial passenger tramway as defined in section 6-1102, Idaho Code, and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area to prepare and maintain the downhill ski slopes accessed by aerial tramways.

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There is hereby exempted from the taxes imposed in this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment that will become a component of an aerial passenger tramway as defined in section 6-1102, Idaho Code, and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area to prepare and maintain the downhill ski slopes accessed by aerial tramways.