2005 Idaho Code - 63-3622JJ — LOGGING EXEMPTION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622JJ.  LOGGING EXEMPTION. There are exempted from the taxes imposed
by this chapter:
    (1)  The sale at retail, storage, use or other consumption in this state
of tangible personal property which is primarily and directly used or consumed
in logging including, but not limited to, log loaders, log jammers, log
skidders and fuel used in logging trucks, provided that the use or consumption
of such tangible personal property is necessary or essential to logging.
    (2)  The exemption allowed by subsection (1) of this section does not
include machinery, equipment, materials and supplies used in a manner that is
incidental to logging such as maintenance and janitorial equipment and
supplies, and hand tools with a unit purchase price not in excess of one
hundred dollars ($100); nor does it include tangible personal property used in
any activities other than the actual logging, such as office equipment and
supplies, equipment and supplies used in selling or distributing activities,
in research, or, except for fuel used in logging trucks, in transportation
activities; nor shall this exemption include motor vehicles or aircraft,
without regard to the use to which such motor vehicles or aircraft are put;
nor shall this exemption apply to vehicles or equipment described in section
63-3622HH, Idaho Code.