ID H0095

Exempts sales or use tax on materials that become part of a public road when sold to or used by a contractor under contract with federal, state, county, or city government entities or political subdivisions.

Requires that upon contract completion, the materials become property of a governmental entity or political subdivision for the exemption to apply.

Excludes from exemption: property retained by the contractor, materials used by private entities on undedicated roads, public utility property, water or sewer system materials, and materials consumed but not incorporated into the road.

Defines "public road" as public highways, rights-of-way, streets, traffic-control devices, facilities, or road signs in Idaho under jurisdiction of a public highway agency or interstate highway.

References existing Idaho Code definitions for facility, interstate highway, public highway, public highway agency, public right-of-way, public street, and traffic-control device.