There is exempted from the taxes imposed by this chapter the sale of meals by public or private schools under the federal school lunch program or under programs that provide nutritional meals for the aging (Title III of the Older Americans Act, P.L. 109-365), and the sale of meals by a church to its members at a church function.
Idaho Code § 63-3622J
School, church and senior citizen meals
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
Applied in 1 court decision — leading case Texas Monthly, Inc. v. Bullock (1989)
Most recently applied in Texas Monthly, Inc. v. Bullock (February 1989)
I.C., § 63-3622J, as added by 1984, ch. 239, § 11, p. 570; am. 2015, ch. 17, § 1, p. 24.
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.