Idaho Code § 63-3622F

Current through Chapter 330 of the 2024 Regular Legislative Session

Section 63-3622F - UTILITIES

There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.

[63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.]