US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622Y.  TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND
SNOWMAKING EQUIPMENT. There is hereby exempted from the taxes imposed in this
chapter the sale, storage, use or other consumption of tangible personal
property which is parts, material or equipment that will become a component of
an aerial passenger tramway as defined in section 6-1102, Idaho Code, and
snowgrooming and snowmaking equipment purchased and used by the owner or
operator of a downhill ski area to prepare and maintain the downhill ski
slopes accessed by aerial tramways.