Sections
63-3612,
63-3613,
63-3622,
63-3622G, Idaho Code
01.
Scope. Matter used to
produce heat by burning includes natural gas, liquefied propane, coal, wood,
oil, petroleum, and their by-products. (3-31-22)
02.
Limitation. The phrase used
to produce heat by burning means the act of incineration of materials defined
in Subsection 088.01 of
this rule in a furnace or similar device for the purpose of raising or
maintaining the temperature in an enclosed space, dwelling, or building
including a building under construction, and includes heating water and
cooking. Heating fuel delivered in bulk to a dwelling or building for this
purpose and properly identified as such by the vendor in his books and records,
on the delivery ticket, and invoice to the customer relieves the vendor of the
responsibility to obtain a sales tax exemption certificate, from the buyer.
(3-31-22)
03.
Liquefied
Propane. Sales of liquefied propane in units of fifteen (15) gallons or
less, identified in the vendor's records as cylinder sales, will be considered
to be used to produce heat by burning as defined in Subsection
088.02 of this rule. These sales
will not require that a sales tax exemption certificate be obtained from the
buyer, and is exempt from the tax regardless of the use to which the buyer
places the liquefied propane. (3-31-22)
04.
Documentation of Other Exempt
Sales. All other sales of natural gas, liquefied propane, coal, wood,
oil, petroleum, and its by-products are taxable, unless specifically exempted
or excluded elsewhere in the Sales Tax Act. Such exempted or excluded sales are
documented in the following manner: (3-31-22)
a. If purchased for resale, the vendor
obtains a properly executed resale certificate. See Rule
128 of these rules.
(3-31-22)
b. If purchased to
produce heat by burning as defined in Subsection
088.02 of this rule and not bulk
delivered to the customer by the vendor, the vendor either obtains a properly
executed exemption certificate from the buyer, or requires the buyer to
complete a stamped or imprinted statement on the face of the sales invoice
containing the following language:
I certify that the gas I have purchased will be used in a
furnace or similar device for the purpose of water heating, cooking, or raising
or maintaining the temperature in an enclosed space, dwelling, or
building.
This tax exemption statement qualifies if this statement is
signed by the buyer and the name and address of the buyer is shown on the
invoice.
Any person who signs this certificate with the intention of
evading payment of tax is guilty of a misdemeanor.
_____________________
BUYER'S SIGNATURE
The signature of the buyer on this statement be in addition to
any other signature required on the invoice. (3-31-22)
c. If the buyer claims an exemption from the
tax for reasons other than heat by burning, a properly executed exemption
certificate will need to be obtained. See Rule
128 of these rules.
(3-31-22)
