Idaho Code

Idaho Code § 63-3615 (2026)

Storage — Use.

✓ current as of May 2026

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Storage — Use.

(a) The term "storage" includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer.

(b) The term "use" includes the exercise of any right or power over tangible personal property incident to the ownership or the leasing of that property or the exercise of any right or power over tangible personal property by any person in the performance of a contract, or to fulfill contract or subcontract obligations, whether the title of such property be in the subcontractor, contractor, contractee, subcontractee, or any other person, or whether the titleholder of such property would be subject to the sales or use tax, unless such property would be exempt to the titleholder under section 63-3622D, Idaho Code, except that the term "use" does not include the sale of that property in the regular course of business.

(c) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the state, and thereafter used solely outside the state.

Notes of Decisions

Cited in 7 cases, 1975–2010 · leading case: K Mart Corp. v. Idaho State Tax Comm'n, 727 P.2d 1147 (Idaho 1986).

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K Mart Corp. v. Idaho State Tax Comm'n, 727 P.2d 1147 (Idaho 1986). · cites it 16× “§ 63-3621, and within the use definition in I.C. § 63-3615. The statute requires that a party fall within the use tax before a court can consider the exemptions contained in I.”

Idaho State Tax Comm'n v. Haener Bros., 828 P.2d 304 (Idaho 1992). · cites it 18× “Haener asserts that the contractors, through their work for Potlatch, are necessarily involved in production for ultimate sale or at retail, and as a result, they should be entitled to rely on Potlatch’s exemption.”

Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). · cites it 8× “"Storage" and "use" are defined in I.C. § 63-3615(a) and (b): 63-3615. Storage Use.”

Am. Express Travel Related Servs. Co. v. Tax Comm'n, 920 P.2d 921 (Idaho 1996). · cites it 8× “The district court referred to the use tax statute, which provides that a use tax is imposed upon “every person storing, using, or otherwise consuming, in this state, tangible personal properly .”

Gracie, LLC v. Idaho State Tax Comm'n, 237 P.3d 1196 (Idaho 2010). · cites it 2× “” I.C. § 63-3615(b). However, “the term ‘use’ does not include the sale 1 of that property in the regular course of business.”

Leonard Constr. Co. v. State Ex Rel. State Tax Comm'n, 539 P.2d 246 (Idaho 1975). · cites it 4× “Since the clear statutory intent was to validate the imposition of a use tax against the contractor in circumstances such as presented in the case at bar and wherein no equally clear exemption was intended we must hold in favor of the Tax Commission.”

Idaho State Tax Comm'n v. Railbox Co., 788 P.2d 180 (Idaho 1989). · cites it 2× “§ 63-3621, and within the use definition in I.C. § 63-3615. The statute requires that a party fall within the use tax before a court can consider the exemptions contained in I.”

— Idaho Code § 63-3615(a) — 1 case

Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). “"Storage" and "use" are defined in I.C. § 63-3615(a) and (b): 63-3615. Storage Use.”

— Idaho Code § 63-3615(b) — 5 cases

Idaho State Tax Comm'n v. Haener Bros., 828 P.2d 304 (Idaho 1992). “Haener asserts that the contractors, through their work for Potlatch, are necessarily involved in production for ultimate sale or at retail, and as a result, they should be entitled to rely on Potlatch’s exemption.”

K Mart Corp. v. Idaho State Tax Comm'n, 727 P.2d 1147 (Idaho 1986). “§ 63-3621, and within the use definition in I.C. § 63-3615. The statute requires that a party fall within the use tax before a court can consider the exemptions contained in I.”

Am. Express Travel Related Servs. Co. v. Tax Comm'n, 920 P.2d 921 (Idaho 1996). “The district court referred to the use tax statute, which provides that a use tax is imposed upon “every person storing, using, or otherwise consuming, in this state, tangible personal properly .”

Gracie, LLC v. Idaho State Tax Comm'n, 237 P.3d 1196 (Idaho 2010). “” I.C. § 63-3615(b). However, “the term ‘use’ does not include the sale 1 of that property in the regular course of business.”

Leonard Constr. Co. v. State Ex Rel. State Tax Comm'n, 539 P.2d 246 (Idaho 1975). “Since the clear statutory intent was to validate the imposition of a use tax against the contractor in circumstances such as presented in the case at bar and wherein no equally clear exemption was intended we must hold in favor of the Tax Commission.”

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