2005 Idaho Code - 63-3622T — EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622T.  EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. There are exempted
from the taxes imposed by this chapter:
    (a)  Receipts from the sale, storage, use or other consumption in this
state of tangible personal property directly used and consumed in the
production of publications  in a newspaper format which are distributed to the
public at large and which rely on advertising revenue as their primary source
of income; provided, that the purchase, storage, use or other consumption is
by a business or segment of a business which is primarily devoted to such
production of said publications; provided, further, that the use or
consumption of such tangible personal property is necessary or essential to
the performance of such publication business. This exemption does not include
machinery, equipment, materials and supplies used in a manner that is
incidental to the production of said publications, 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 the actual production of the
publication and shall not include property 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.
    (b)  Provided, further, that this exemption shall apply when the
publication referred to herein is distributed to the public free of charge.
    (c)  Provided, further, that in order for the exemption to be applicable,
at least ten percent (10%) of the total publication, computed on an average
annual column inch basis, must be devoted to the publication of nonincome
producing informative material.