ID H0009

Amends Section 63-3622GG, Idaho Code, to clarify that aircraft used in Idaho as a business asset will be treated as transient equipment and taxed under Section 63-3621A, Idaho Code.

Maintains existing sales tax exemptions for aircraft used primarily for passenger or freight services as common carriers, air ambulance services, and nonresident-owned aircraft for use outside Idaho.

Adds new provision stating that aircraft used in Idaho qualifying as business assets must meet the transient equipment definition in Section 63-3621A, Idaho Code to receive that tax treatment.

Preserves existing exemptions for repair and replacement materials and parts for qualifying aircraft, while tools and equipment used in repairs remain taxable.