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 August 31, 2023
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. (3-31-22)
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