Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.07 - KILOWATT HOUR TAX ADMINISTRATIVE RULES
Section 35.01.07.045 - EXEMPTIONS

a. If the taxpayer is a wheeling agent for another entity, the wheeled energy may not be included in the calculation of the exemptions. (3-31-22)

b. Example. Assume that Company A sells kilowatt hours to Company B and delivers this energy to Company C for wheeling and delivery to Company B at an Idaho delivery point. Company C, as a wheeling agent, would not include these kilowatt hours in the denominator of the percentage to be applied to the exempt sales. Company A would include these kilowatt hours in the denominator of the percentage to be applied to the exempt sales if the transfer between Companies A and C was at a delivery point in Idaho. (3-31-22)