{"data":{"id":"us-id/idaho-code-63-3622f","jurisdiction":"us-id","citation":"Idaho Code § 63-3622F","heading":"Utilities.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622f/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"d2d0cf8483c22b888dbeca04d2fd217825d001c17dbc0b73470d316d9d2abad4","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622ee","next":"us-id/idaho-code-63-3622ff"},"notice":"GroundRules: Original legal text. Not legal advice."}