2005 Idaho Code - 63-3622S — RADIO AND TELEVISION BROADCASTING EQUIPMENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622S.  RADIO AND TELEVISION BROADCASTING EQUIPMENT. There are exempted
from the taxes imposed by this chapter receipts from the sale, storage, use or
other consumption in this state of tangible personal property directly used
and consumed in the production and broadcasting of radio and television
programs when the purchase, storage, use or other consumption is by a business
or segment of a business which is primarily devoted to such production and
broadcasting, provided, that the use or consumption of such tangible personal
property is necessary or essential to the performance of such operation. This
exemption does not include machinery, equipment, materials and supplies used
in a manner that is incidental to the production and broadcasting operation,
such as maintenance and janitorial equipment and supplies and hand tools with
a unit price not in excess of one hundred dollars ($100); nor does it include
tangible personal property used in any activities other than actual production
and broadcasting operation such as office equipment and supplies, equipment
and supplies used in selling and distributing activities, in research, or 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.