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.
Idaho Code § 63-3622G
Heating materials
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3622G, as added by 1984, ch. 239, § 8, p. 570.
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.