Idaho Admin. Code r. 35.01.02.087
Current through September 2, 2024
Sections 63-3612, 63-3613, 63-3622, Idaho Code
The sales tax or use tax is not applicable to rentals or leases of motion picture film to theaters or other exhibiting enterprises where admission to the showing of films is taxable. In the case of radio and television stations, the purchase of films, tapes or records is exempt.
Idaho Admin. Code r. 35.01.02.087