Tangible Personal Property Brought Or Shipped To Idaho

Sections 63-3615, 63-3621, 63-3621A, Idaho Code 01. Equipment Brought into Idaho. Equipment or other tangible personal property brought or shipped to Idaho by residents or nonresidents is presumed to be for storage, use, or other consumption in this state. Generally, tangible personal property is subject to use tax on its fair market value when it is first used in Idaho. (7-1-26) 02. Substantive Use. Any substantive use of the property in Idaho is sufficient to subject the property to use tax. The use tax doesn’t apply to the use of items purchased before July 1, 1965, or the use of items excluded from tax by Idaho Code. (7-1-26) 03. Examples. Available at Sales and Use Tax Rules Examples. (7-1-26) 074. -- 076. (RESERVED) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 077 Page 44 077. EXEMPTION FOR RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY (INL). Section 63-3622BB, Idaho Code 01. Real Property. The exemption doesn’t apply to real property or to tangible personal property which will become improvements or fixtures to real property. See Sections 012 and 067. (7-1-26) 02. Incidental Use of Property. This exemption doesn’t extend to the incidental use of any tangible personal property which fails to meet the test of primary or direct use or consumption. (7-1-26) a. Areas of support which are considered incidental include: communications equipment; office equipment and supplies; janitorial equipment and supplies; training equipment and supplies; dosimetry or radiation monitoring equipment which lacks the capability of giving an immediate indication and would not result in an immediate evacuation of personnel or shutdown of equipment; subscriptions or technical manuals which provide technology not primarily used or directly connected to the research activity; and hot and cold laundry operations. (3-31-22) b. Materials of common support which are considered incidental include: clothing for weather protection or of a reusable nature; hand tools which are not subject to contamination at the time of initial use; protective coverings which are protection from other than radiation or are of a reusable nature; and all safety equipment and supplies which don’t protect from direct radiation exposure. (7-1-26) 03. Property Directly Used or Consumed. Tangible personal property primarily or directly used or consumed in a research and development activity to perform quality assurance on research equipment isn’t taxable. Items of a general support nature, such as coveralls, are taxable. (7-1-26) 04. Parts for Equipment. The use of tangible personal property which becomes a component part of research equipment being calibrated within a calibration lab isn’t taxable; whereas the use of parts and equipment in calibrating or for the repair of other maintenance equipment is taxable. (7-1-26) 05. Radioactive Waste. The initial containment or storage of radioactive waste is an exempt use. Any further processing or transporting of such waste not relating to a research and development activity is a taxable use. (3-31-22) 06. Agreements with Contractors. The Tax Commission may enter into agreements with contractors engaged in research at the INL prescribing methods by which the contractor or contractors may accrue use tax based on the accounting procedures obligated by the U.S. Department of Energy. (7-1-26)