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2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3622CC - RAILROAD ROLLING STOCK.
Universal Citation: ID Code § 63-3622CC (2020)
63-3622CC. RAILROAD ROLLING STOCK. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing.
History:
[63-3622CC, added 1986, ch. 180, sec. 2, p. 477.]
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