Idaho Admin. Code r. 35.01.02.133 - RADIO AND TELEVISION BROADCAST EQUIPMENT
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. (3-31-22)
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