Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES
Section 35.01.07.020 - ELECTRICAL PRODUCERS SUBJECT TO TAX
Universal Citation: ID Admin Code 35.01.07.020
Current through September 2, 2024
Section 63-2701, Idaho Code
The tax does not apply to power generated by facilities owned and operated by a municipal corporation organized pursuant to the laws of Idaho. Municipal corporations are not required to file kilowatt hour tax returns or to pay tax. As used in these rules, the term municipal corporation does not include a producer, as defined in Section 63-2701, Idaho Code, who produces electricity pursuant to a contract with a governmental entity.
Effective March 31, 2022
Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
