REVENUE AND TAXATION
63-3622GG. Aircraft. There is exempted from the taxes imposed by this chapter:
(1) The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if:
(a) The person operates the aircraft under the authority of the laws of this state, the United States or any foreign government; and
(b) The aircraft is used to provide services indiscriminately to the public; and
(c) The aircraft itself transports the person or property from one (1) location on the ground or water to another.
(2) The sale, lease, purchase or use of aircraft primarily used for air ambulance services.
(3) The sale, lease or purchase of aircraft for use outside this state by nonresidents, even though delivery be made within this state, but only when:
(a) The aircraft will be taken from the point of delivery to a point outside this state;
(b) The aircraft will not be used in this state more than ninety (90) days in any twelve (12) month period.
(4) Repair and replacement materials and parts installed in or affixed or applied to, or sold, leased or purchased to be installed in or affixed or applied to, aircraft in connection with the remodeling, repair or maintenance of aircraft described under subsections (1), (2) and (5) of this section and industry standard, federal aviation administration (FAA) approved materials, parts and components installed on non-resident privately owned aircraft by qualified employees of an FAA approved Idaho repair station are exempt. Tools and equipment utilized in performing such remodeling, repair or maintenance are not exempt.
(5) The sale, lease, purchase or use of fixed-wing aircraft primarily used as an air tactical group supervisor platform under contract with a governmental entity for wildfire activity.