US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622O.  EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
from the taxes imposed by this chapter:
    (a)  Sales to or purchases by hospitals, health-related entities,
    educational institutions, forest protective associations and canal
    companies which are nonprofit organizations; and
    (b)  Donations to, sales to, and purchases by the Idaho Foodbank
    Warehouse, Inc.; and
    (c)  Donations to, sales to, and purchases by food banks or soup kitchens
    of food or other tangible personal property used by food banks or soup
    kitchens in the growing, storage, preparation or service of food, but not
    including motor vehicles or trailers; and
    (d)  Sales of clothes to, donations of clothes to, and purchases of
    clothes by nonsale clothiers; and
    (e)  Sales to or purchases by centers for independent living; and
    (f)  Sales to or purchases by the state of Idaho and its agencies and its
    political subdivisions; and
    (g)  Sales to or purchases by volunteer fire departments or licensed
    emergency medical service agencies; and
    (h)  Sales to or purchases by a qualifying senior citizen center; and
    (i)  Sales to or purchases by the Blind Services Foundation, Inc.; and
    (j)  Donations to, sales to or purchases by the Advocates for Survivors of
    Domestic Violence and Sexual Assault, Inc., a nonprofit corporation.
    [(k)] (j)  Sales to or purchases by nonprofit organizations offering free
    dental clinic services to children.
    [(l)] (j)  Admissions to and purchases by museums, as defined in
    subsection (2) of this section.
    (2)  As used in this section, these words shall have the following
meanings:
    (a)  "Educational institution" shall mean nonprofit colleges,
    universities, public charter schools organized pursuant to chapter 52,
    title 33, Idaho Code, and other  primary and secondary schools, the income
    of which is devoted solely to education and in which systematic
    instruction in the usual branches of learning is given. This definition
    does not include schools primarily teaching business, dancing, dramatics,
    music, cosmetology, writing, gymnastics, exercise and other special
    accomplishments nor parent-teacher associations, parent groups, alumni or
    other auxiliary organizations with purposes related to the educational
    function of an institution or collective group of institutions.
    (b)  "Hospital" shall include nonprofit institutions licensed by the state
    for the care of ill persons. It shall not extend to nursing homes or
    similar institutions.
    (c)  "Health-related entities" shall mean the Idaho Cystic Fibrosis
    Foundation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
    American Cancer Society, Mental Health Association, The Arc, The
    Children's Home Society of Idaho, American Heart Association, Idaho Ronald
    McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular
    Dystrophy Foundation, National Multiple Sclerosis Society,  Rocky Mountain
    Kidney Association, American Diabetes Association, Easter Seals, Idaho
    Community Action Agencies, Idaho Primary Care Association and community
    health centers who are members of the Idaho Primary Care Association, the
    Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's
    and Children's Alliance, and the Family Services Alliance of Southeast
    Idaho, together with said entities' local or regional chapters or
    divisions.
    (d)  "Canal companies" shall include nonprofit corporations which are
    incorporated solely for the purpose of operating and maintaining and are
    engaged solely in operation and maintenance of dams, reservoirs, canals,
    lateral and drainage ditches, pumps or pumping plants.
    (e)  "Forest protective associations" shall mean associations whose
    purpose is the furnishing, operating and maintaining of a protective
    system for the detection, prevention and suppression of forest or range
    fires. Forest protective associations shall include only those
    associations with which the state of Idaho has contracted or become a
    member of pursuant to chapter 1, title 38, Idaho Code.
    (f)  "Food banks or soup kitchens" shall mean any nonprofit corporation or
    association, other than the Idaho Foodbank Warehouse, Inc., one of whose
    regular activities is the furnishing or providing of food or food products
    to others without charge.
    (g)  "Nonsale clothier" shall mean any nonprofit corporation or
    association one of whose primary purposes is the furnishing or providing
    of clothes to others without charge.
    (h)  "Clothes" shall mean garments in general, designed or intended to be
    worn by humans and shall include footwear in addition to wearing apparel.
    (i)  "Center for independent living" shall mean a private, nonprofit,
    nonresidential organization in which at least fifty-one percent (51%) of
    the principal governing board, management and staff are individuals with
    disabilities and that:
         (i)   Is designed and operated within a local community by
         individuals with disabilities;
         (ii)  Provides an array of independent living services and programs;
         and
         (iii) Is cross-disability.
    (j)  "Political subdivision" means:
         (i)    A governmental organization which:
              1.  Embraces a certain territory,
              2.  Is organized for public advantage and not in the interest of
              private individuals or classes,
              3.  Has been delegated functions of government, and
              4.  Has the statutory power to levy taxes; or
         (ii)   A public health district created by section 39-408, Idaho
         Code; or
         (iii)  A soil conservation district as defined in section 22-2717,
         Idaho Code; or
         (iv)   A drainage district created pursuant to chapter 29, title 42,
         Idaho Code; or
         (v)    An irrigation district created pursuant to title 43, Idaho
         Code; or
         (vi)   A state grazing board created by section 57-1204, Idaho Code;
         or
         (vii)  A water measurement district created pursuant to section
         42-705 or 42-706, Idaho Code; or
         (viii) A ground water management district created pursuant to chapter
         51, title 42, Idaho Code.
    (k)  "Agency of the state of Idaho" shall mean an office or organization
    created  by the constitution or statutes of this state and constituting a
    component part of the executive, judicial or legislative branch of the
    government of this state.
    (l)  "Volunteer fire department" means an entity exempt from federal
    income taxation pursuant to section 501(c)(3) of the Internal Revenue Code
    and which primarily provides fire protection, or fire prevention on a
    not-for-profit basis to surrounding residents.
    (m)  "Licensed emergency medical service agency (EMS)" means an emergency
    medical service licensed by the EMS bureau of the department of health and
    welfare and  which is exempt from federal income taxation pursuant to
    section 501(c)(3) of the Internal Revenue Code and which provides
    emergency medical services on a not-for-profit basis to surrounding
    residents.
    (n)  "Qualifying senior citizen center" means an entity exempt from income
    tax pursuant to section 501(c)(3) of the Internal Revenue Code and which
    is a community facility for the organization and provision of a broad
    spectrum of services, which shall include provision of health (including
    mental health), social, nutritional, and educational services and the
    provision of facilities for recreational activities for older individuals.
    (o)  "Museum" means a public institution or an entity exempt from income
    tax pursuant to section 501(c)(3) of the Internal Revenue Code, which
    stores, preserves and exhibits objects of art, history, science or other
    objects of historical, educational or cultural value on a permanent basis
    in a building, portion of a building or outdoor location and which
    provides museum services to the public on a regular basis.
    (3)  The exemption granted by subsection (1)(f) of this section does not
include any association or other organization whose members are political
subdivisions or state agencies unless the organization is expressly created
under the joint powers provision of sections 67-2328 through 67-2333, Idaho
Code.
    (4)  The exemptions granted by subsection (1) of this section do not
include the use of tangible personal property by a contractor used to improve
real property of an exempt entity when such use is within the definition
provided by section 63-3615(b), Idaho Code, whether the use tax liability is
included in a contract total or stated separately in a contract.
    (5)  There is exempted from the taxes imposed in this chapter, the renting
of a place to sleep to an individual by the Idaho Ronald McDonald House.