Parts for railroad rolling stock. — There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code
Idaho Code § 63-3622D.4
Parts for railroad rolling stock. — There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3622D D, as added by 1986, ch. 180, § 3, p. 472.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.