Idaho Code § 28-5304: Classification of digital assets.

Digital assets are intangible personal property and are classified as follows:

(1) Digital assets are intangible personal property and are general intangibles as defined in section 28-9-102, Idaho Code.

(2) Digital securities are intangible personal property and are investment property as defined in section 28-9-102, Idaho Code.

(3) Virtual currency is intangible personal property and is not a security, notwithstanding section 30-14-102, Idaho Code.