63-3622BB RESEARCH AND DEVELOPMENT AT THE INEEL.

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622BB.Research and development at the INEEL. There is exempted from the taxes imposed by this chapter, 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 engineering and environmental laboratory and any successor thereto.