Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 6 EXEMPTIONS FROM TAXATION > 63-602Z EXEMPTION FROM OCCUPANCY TAX.

63-602Z EXEMPTION FROM OCCUPANCY TAX.

TITLE 63

REVENUE AND TAXATION

CHAPTER 6

EXEMPTIONS FROM TAXATION

63-602Z. Exemption from occupancy tax. Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation.