Idaho Code § 40-2113
It is hereby found, determined and declared that the creation of a regional public transportation authority is in all respects for the benefit of the people of the state of Idaho, for the improvement of their welfare and prosperity, and for the promotion of their transportation, and is a public purpose and that projects and services operated by authorities are essential parts of the public transportation system, and that such authorities will be performing essential governmental functions in the exercise of the powers conferred upon them by this chapter. The state of Idaho declares that authorities shall be required to pay no taxes or assessments upon any of the property acquired by them or under their respective jurisdiction, control, possession, or supervision or upon the activities of authorities in the operation and maintenance of projects and services, or upon any charges, fees, revenues, or other income received by authorities, or upon special fuels used in motor vehicles owned or leased and operated by authorities, and that the bonds of authorities and the income therefrom shall at all times be exempt from taxation. Regional public transportation authorities created pursuant to this chapter shall be exempt from the sales tax imposed under the provisions of section 63-3621, Idaho Code, shall be issued a tax exemption certificate as provided for in section 63-3622, Idaho Code, and shall be entitled to such credits and refunds as other political subdivisions of the state of Idaho are entitled under section 63-2423, Idaho Code.
Idaho Code § 40-2113