Idaho State Statutes - Idaho Attorney Directory

There is hereby exempted from the
taxes imposed by this chapter the sale, use or purchase of tangible personal
property, which property is pollution control equipment required to meet air
and water quality standards of a state or federal agency having authority to
regulate and set air and water quality emission standards.
This exemption applies to the purchase of dry cleaning equipment that is
designed to protect employees from exposure to perchloroethylene as well as
retaining the fluid in the machine in order to protect sewer systems and air
quality standards. Dry cleaning machines meeting these standards are referred
to as "dry to dry transfer systems."
This exemption does not include motor vehicles or aircraft, without regard
to the use to which such motor vehicles or aircraft are put.

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