Snowgrooming And Snowmaking Equipment (Rule 135)

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, us e or other consumption of tangible personal property that will become a component of an aerial passenger tramway an d snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area. Thi s exemption also extends to sales and purchases of component parts used to build or repair snowgrooming an d snowmaking equipment. (3-31-22) 02. Consumable Supplies Not Exempt. This exemption only applies to sales and purchases o f equipment that will become a component part of snowmaking or snowgrooming equipment. It does not apply to sale s and purchases of fuel, fluids, or other consumable supplies. (3-31-22)