Lease Or Rental Of Motion Picture Television Film (Rule 087)

Sections 63-3612, 63-3613, 63-3622, Idaho Code The sales tax or use tax is not applicable to rentals or leases of motion picture film to theaters or other exhibitin g enterprises where admission to the showing of films is taxable. In the case of radio and television stations, th e purchase of films, tapes or records is exempt. (3-31-22)