Idaho – Primary Use of Property Defined

SALT Report 2371 – The Idaho State Legislature added a new section to their sales tax regulations that defines the terms primary use and primarily used for sales and use tax purposes. Section 63-3607A, Idaho Code, has been amended to read as follows:

  1. With respect to the use of tangible personal property, “primary” or “primarily” means the predominant or greatest use of the property.
  2. In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total non-taxable uses. The primary use shall be the greater of the total taxable use or total non-taxable use.
  3. The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.

The provisions in this Bill are effective July 1, 2013.

Idaho State Legislature – House Bill 15, Laws 2013