Idaho predominant use study is not required for the utility sales tax exemption as can be seen at the State’s website below. The sales tax exemption should be automatic without any filing. Call us at 346-241-0100 or 844-767-0037 with any questions.
IDAHO
Exemption on all utilities delivered by pipes, wires or mains.
http://tax.idaho.gov/
TITLE 63
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3622F. UTILITIES. There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.
History:
[63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.]