2005 Idaho Code - 63-3622KK — INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622KK.  INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. (1)
Whenever any religious corporation or society as enumerated in section
63-602B, Idaho Code, purchases tangible personal property upon which it has
paid the tax imposed by this chapter, or acquires tangible personal property
via gift, the sale of such property as well as any other sale defined in
sections 63-3612, 67-4711 and 67-4917A, Idaho Code, by the religious
corporation or society shall be exempt from the taxes imposed in this chapter,
or by any political subdivision of the state. The exemption provided in this
section shall be valid as long as the proceeds from the sale are used
exclusively in the programs of the corporations or societies as enumerated in
section 63-602B, Idaho Code. If at any time, tangible personal property or
other items defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, are
offered for sale to or used by the general public in the open market in
regular competition with commercial enterprise, the sale shall be subject to
the taxes imposed by this chapter or by any political subdivision of the
state.
    (2)  As used in this section:
    (a)  "Commercial" relates to or is connected with trade and traffic or
    commerce in general and is occupied with business or commerce.
    (b)  "Competition" means the effort of two (2) or more persons, as defined
    in section 63-3607, Idaho Code, acting independently to secure the
    business of a third person by the offer of the most favorable terms.
    (c)  "General public" means the community at large as opposed to select
    members of the community.
    (d)  "Market" means a place of commercial activity in which articles are
    bought and sold.