Idaho Admin. Code r. 35.01.02.135 - SNOWGROOMING AND SNOWMAKING EQUIPMENT

Sections 63-3612, 63-3613, 63-3622, 63-3622Y, 63-3641, Idaho Code

01. Exemption for Snow Equipment. Section 63-3622Y, Idaho Code, exempts the sale, storage, use or other consumption of tangible personal property that will become a component of an aerial passenger tramway and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area. This exemption also extends to sales and purchases of component parts used to build or repair snowgrooming and snowmaking equipment. (3-31-22)

02. Consumable Supplies Not Exempt. This exemption only applies to sales and purchases of equipment that will become a component part of snowmaking or snowgrooming equipment. It does not apply to sales and purchases of fuel, fluids, or other consumable supplies. (3-31-22)

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Idaho Admin. Code r. 35.01.02.135