Sales To And Purchases By Nonprofit Organizations

Sections 63-3622, 63-3622O, Idaho Code The Sales Tax Act doesn’t provide any general exemption for charitable or nonprofit organizations, corporations, associations, or other entities. Specific statutory provisions provide exemptions for some charitable organizations. Unless an exemption is clearly granted to a specific organization or to specific sales or purchases by a specific organization or a class of organization, no exemption applies. Special rules apply to religious organizations. (7-1-26) 086. – 087. (RESERVED)