{"data":{"id":"us-id/idaho-code-63-602z","jurisdiction":"us-id","citation":"Idaho Code § 63-602Z","heading":"Exemption from occupancy tax.","body":"Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 6 EXEMPTIONS FROM TAXATION"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch6/sect63-602z/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:44Z","sha256":"dc0625e26fbfd5e4383651c3eb6c9405f88dd43b8070ee653366d53fe5579a86","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-602y","next":"us-id/idaho-code-63-603"},"notice":"GroundRules: Original legal text. Not legal advice."}