TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622KK.  Incidental sales by religious corporations or societies. (1) Whenever any religious corporation or society as enumerated in section 63-602B, Idaho Code, purchases tangible personal property upon which it has paid the tax imposed by this chapter, or acquires tangible personal property via gift, the sale of such property as well as any other sale defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, by the religious corporation or society shall be exempt from the taxes imposed in this chapter, or by any political subdivision of the state. The exemption provided in this section shall be valid as long as the proceeds from the sale are used exclusively in the programs of the corporations or societies as enumerated in section 63-602B, Idaho Code. If at any time, tangible personal property or other items defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, are offered for sale to or used by the general public in the open market in regular competition with commercial enterprise, the sale shall be subject to the taxes imposed by this chapter or by any political subdivision of the state.

(2)  As used in this section:

(a)  "Commercial" relates to or is connected with trade and traffic or commerce in general and is occupied with business or commerce.

(b)  "Competition" means the effort of two (2) or more persons, as defined in section 63-3607, Idaho Code, acting independently to secure the business of a third person by the offer of the most favorable terms.

(c)  "General public" means the community at large as opposed to select members of the community.

(d)  "Market" means a place of commercial activity in which articles are bought and sold.

History:

[(63-3622KK) 63-3622JJ, added 1990, ch. 434, sec. 1, p. 1203; am. and redesig. 1996, ch. 322, sec. 67, p. 1094.]