US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2705.  EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION
PURPOSES. All electricity and electrical energy used for pumping water for
irrigation purposes to be used on lands in the state of Idaho or for pumping
water for drainage purposes on or from land in the state of Idaho is exempt
from the provisions of this chapter, except in cases where the water so pumped
is sold or rented to such irrigated lands: provided, the exemption here given
shall accrue to the benefit of the consumer of such electricity or electrical
energy: provided further, that the full amount of such license tax which would
have been due from such producers of electricity and electrical energy, if
such exemptions had not been made, shall be credited annually for the year in
which the exemptions are made on the power bill to the consumer by the
producer of such electricity and electrical energy, furnishing such power, and
such producer shall include a statement of the amount of electricity and
electrical energy exempted by this section, furnished by it for the purpose of
pumping water for irrigation purposes on lands in the state of Idaho, or for
the purpose of pumping water for drainage purposes on or from lands in the
state of Idaho to the tax commission of the state of Idaho as a part of the
statement required by section 63-2701[, Idaho Code,], together with a
statement of the credits made on the power bills to the consumers of such
electricity and electrical energy for the pumping of water for irrigation to
be used on lands in the state of Idaho, or for pumping water for drainage
purposes on or from lands in the state of Idaho.