{"data":{"id":"us-id/idaho-code-63-3622uu","jurisdiction":"us-id","citation":"Idaho Code § 63-3622UU","heading":"Personal property tax on rentals.","body":"The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:\n(1) The lessor separately states the charge for property tax to the lessee; and\n(2) The amount charged to the lessee is not more than the property tax actually paid by the lessor; and\n(3) The lease agreement is for an initial period of one (1) year or longer.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622uu/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"9cd1303cd2f2ba9ccf6b2c58c9ba289895eadaa336fa2d6a30e2c30c70771adf","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622u","next":"us-id/idaho-code-63-3622v"},"notice":"GroundRules: Original legal text. Not legal advice."}