Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.090 - GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS
Universal Citation: ID Admin Code 35.01.02.090
Current through September 2, 2024
Section 63-3622F, Idaho Code
01. In General. Gas, water and electricity delivered to customers includes those products of public or private utility service or user's cooperative or similar organizations when sold to customers for the customer's use.
02. Telephone Service. Electricity includes the dial tone for telephone utility service.
Effective March 31, 2022
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