US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3615.  STORAGE -- USE. (a) The term "storage" includes any keeping or
retention in this state for any purpose except sale in the regular course of
business or subsequent use solely outside this state of tangible personal
property purchased from a retailer.
    (b)  The term "use" includes the exercise of any right or power over
tangible personal property incident to the ownership or the leasing of that
property or the exercise of any right or power over tangible personal property
by any person in the performance of a contract, or to fulfill contract or
subcontract obligations, whether the title of such property be in the
subcontractor, contractor, contractee, subcontractee, or any other person, or
whether the titleholder of such property would be subject to the sales or use
tax, unless such property would be exempt to the titleholder under section
63-3622D, Idaho Code, except that the term "use" does not include the sale of
that property in the regular course of business.
    (c)  "Storage" and "use" do not include the keeping, retaining, or
exercising of any right or power over tangible personal property for the
purpose of subsequently transporting it outside the state for use thereafter
solely outside the state, or for the purpose of being processed, fabricated,
or manufactured into, attached to, or incorporated into other tangible
personal property to be transported outside the state, and thereafter used
solely outside the state.