ID H0442

Exempts from sales and use tax the sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier, subject to operating authority and public service requirements.

Exempts aircraft primarily used for air ambulance services from sales and use tax.

Exempts aircraft sold, leased, or purchased by nonresidents for use outside Idaho from sales and use tax if the aircraft will not be used in Idaho more than 90 days in any 12-month period.

Exempts repair and replacement materials, parts, and FAA-approved components installed on nonresident privately owned aircraft by qualified employees of an FAA-approved Idaho repair station from sales and use tax.

Exempts fixed-wing aircraft primarily used as an air tactical group supervisor platform for wildfire activity under governmental contract and aircraft primarily used for agricultural spraying, dusting, seeding, livestock control, predatory animal control, or forest and wildlife conservation from sales and use tax.