Exemptions

Section 63-2705, Idaho Code IDAHO ADMINISTRATIVE CODE IDAPA 35.01.07 State Tax Commission Kilowatt Hour Tax Administrative Rules Section 045 Page 3 01. Wheeled Energy. (3-31-22) a. If the taxpayer is a wheeling agent for another entity, the wheeled energy may not be included in the calculation of the exemptions. (3-31-22) b. Example. Assume that Company A sells kilowatt hours to Company B and delivers this energy to Company C for wheeling and delivery to Company B at an Idaho delivery point. Company C, as a wheeling agent, would not include these kilowatt hours in the denominator of the percentage to be applied to the exempt sales. Company A would include these kilowatt hours in the denominator of the percentage to be applied to the exempt sales if the transfer between Companies A and C was at a delivery point in Idaho. (3-31-22) 046. -- 999. (RESERVED)