TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622BB.  Research and development at the Idaho national laboratory. There is exempted from the taxes imposed by this chapter:

(1)  The sale or use of that property primarily or directly used or consumed in connection with research, development, experimental and testing activities, when exclusively financed by the United States in connection with the Idaho national laboratory and any successor thereto.

(2)  If a facility is used by the United States or one (1) of its management and operating contractors for research and development activities at the Idaho national laboratory and also is used by a person or persons in addition to the United States or one (1) of its management and operating contractors, there is exempted from the taxes imposed by this chapter a percentage of each sale or use of tangible personal property used or consumed at or for the benefit of the facility in the amount that the research and development activities of the United States or its management and operating contractors bear to the total use of the facility by all persons. The state tax commission shall adopt rules to govern the procedures for the calculation, verification and documentation of this allocation.

History:

[63-3622BB, added 1985, ch. 256, sec. 1, p. 710; am. 1998, ch. 48, sec. 4, p. 198; am. 2018, ch. 152, sec. 1, p. 310.]