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ID H0015
Bill
Status
2/20/2013
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Adds new Section 63-3607A to Idaho Code defining "primary" or "primarily" as the predominant or greatest use of tangible personal property for sales and use tax purposes.
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Requires aggregation of all uses of tangible personal property into total taxable uses and total nontaxable uses to determine primary use.
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Designates the greater of total taxable use or total nontaxable use as the primary use classification.
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Requires use of tangible personal property to be measured in terms of hours, miles, gallons, or other measures commonly used to determine property use.
Legislative Description
Adds to existing law to define the term "primary" or "primarily" with respect to the use of tangible personal property for sales and use tax purposes.
SALES AND USE TAX
Last Action
Reported Signed by Governor on February 20, 2013 Session Law Chapter 8 Effective: 07/01/13
2/20/2013