Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.133 - RADIO AND TELEVISION BROADCAST EQUIPMENT
Universal Citation: ID Admin Code 35.01.02.133
Current through September 2, 2024
Sections 25-1722, 63-3612, 63-3613, 63-3622, Idaho Code
Sales and purchases of equipment primarily and directly used in the production and broadcasting of radio and television programs are exempt pursuant to Section 63-3622S, Idaho Code. To qualify for the exemption, a business is required to be primarily devoted to both producing and broadcasting either radio or television programs. Businesses that provide television or radio programs only to paid subscribers are not broadcasters and cannot claim this exemption.
Effective March 31, 2022
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