Idaho Code § 63-313

Current through the 2024 Regular Session

Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY

Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.

Idaho Code § 63-313

[63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021 , ch. 360, sec. 8 , p. 1121.]

Amended by 2022 Session Laws, ch. 225, sec. 1, eff. 3/25/2022, retroactive to 1/1/2022.

Amended by 2021 Session Laws, ch. 360, sec. 8, eff. 1/1/2022.