Sale Or Purchase Of Matter Used To Produce Heat By Burning

Sections 63-3612, 63-3613, 63-3622, 63-3622G, Idaho Code 01. Heating Matter. Matter used to produce heat by burning includes natural gas, liquefied propane, coal, wood, oil, petroleum, and their by-products. The phrase “used to produce heat by burning” means the act of incineration of material in a furnace or similar device for the purpose of raising or maintaining the temperature in an enclosed space, dwelling, or building including a building under construction, and includes heating water and cooking. (7-1-26) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 091 Page 51 02. Bulk Sales. Heating matter delivered in bulk to a dwelling or building for the purpose of producing heat by burning and properly identified by the seller in their books and records, on the delivery ticket, and invoice to the customer, relieves the vendor of the responsibility to obtain a sales tax exemption certificate from the buyer. (7-1-26) 03. Liquefied Propane. Sales of liquefied propane in units of fifteen (15) gallons or less is considered to be used to produce heat or for domestic home use by burning. These sales don’t require a properly executed sales tax exemption certificate from the buyer. These sales are exempt from tax regardless of the use to which the buyer places the liquefied propane. (7-1-26) 04. Documentation of Other Exempt Sales. Sales of natural gas, liquefied propane (over fifteen (15) gallons), coal, wood, oil, petroleum, and its by-products are taxable, unless exempted or excluded elsewhere in the Sales Tax Act. Sales are documented in the following manner: (7-1-26) a. If purchased for resale, the seller obtains a properly executed resale certificate from the buyer. (7-1-26) b. If purchased to produce heat or domestic home use by burning and isn’t bulk delivered, the seller either: (7-1-26) i. Obtains a properly executed exemption certificate from the buyer; or (7-1-26) ii. Has the buyer to complete a stamped or imprinted statement on a sales invoice or purchase order containing the following: This tax exemption statement qualifies if this statement is signed by the buyer and contains all the of the following information: buyer’s name, buyer’s address, a Federal Employer Identification Number (EIN) or driver’s license number, and state of issue. The statement is; I certify that the fuel purchased will be used in a device for the purpose of domestic home use or heating an enclosed space, dwelling, or building. By signing this statement, I understand and know that submitting a false claim can result in tax due, interest, criminal and civil penalties. ___________________________________ BUYER’S SIGNATURE (7-1-26) c. The signature of the buyer on this statement will be in addition to any other signature on the invoice, receipt, or purchase order. (7-1-26) 089. – 090. (RESERVED)