Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.087 - LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM
Universal Citation: ID Admin Code 35.01.02.087
Current through September 2, 2024
Sections 63-3612, 63-3613, 63-3622, Idaho Code
The sales tax or use tax is not applicable to rentals or leases of motion picture film to theaters or other exhibiting enterprises where admission to the showing of films is taxable. In the case of radio and television stations, the purchase of films, tapes or records is exempt.
Effective March 31, 2022
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