T63CH35
Title 63 > T63CH35
Sections (12)
63-3501
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3501. Definitions. For the purposes of this chapter: (a) The term cooperative electrical association means any nonprofit, cooperative association organized and maintained by its members, whether incorporated or unincorporated, for the purpose of transmitting, distributing or delivering electric power to its members. (b) The term cooperative natural gas association means any nonprofit cooperative association organized and maintained by its members, whether incorporated or unincorporated, for the purpose of transmitting, distributing or delivering natural gas to its members. (c) The term cost of power means the cost of power purchases and generation included in reports to, and in accordance with applicable requirements of, the rural electrification administration, United States department of agriculture, by cooperative electrical associations which are borrowers from the rural electrification administration, and for cooperative electrical associations which are not borrowers from the rural electrification administration, such costs which could have been included by such cooperative electrical associations using equivalent reporting and accounting requirements. The state tax commission shall prescribe necessary rules for the purpose of providing a uniform method of reporting cost of power purchases and generation by cooperative electrical associations, consistent with the reporting and accounting requirements of the rural electrification administration. (d) The term cost of gas means the cost of natural gas purchased by cooperative natural gas associations from wholesale or other suppliers of natural gas for delivery to members of the cooperative natural gas association. (e) The term gross electrical earnings means the gross receipts of a cooperative electrical association from the distribution, delivery and sale of electric power within the state of Idaho, but shall not include any earnings or receipts from the distribution, delivery or sale of electric power consumed in pumping water for irrigation or drainage purposes within the state of Idaho, upon the land of such consumer and for the use and benefit of his own land, and where such consumer has received from the association a refund, rebate, or credit of three and one-half percent (3 1/2%) of the cost to him of the electric power so used and consumed. (f) The term gross natural gas earnings means the gross receipts of a cooperative natural gas association from the distribution, delivery and sale of natural gas within the state of Idaho. (g) The term gross wind, solar or geothermal energy earnings means the gross receipts of a wind energy generator, solar energy generator or a geothermal energy generator from the distribution, delivery and sale to a customer for the direct use or resale of electrical energy generated, manufactured or produced by means of wind energy, solar energy or geothermal
63-3502
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3502. Levy of tax on annual gross electrical earnings. There shall be levied against every cooperative electrical association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of power and WPPSS 4 and 5 costs in such sum as the amount of its gross earnings bear to its gross receipts from the distribution, delivery and sale of electric power within the state of Idaho. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ , Idaho Code, for the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein. History: [63-3502, added 1959, ch. 237, sec. 2, p. 507; am. 1983, ch. 164, sec. 2, p. 471; am. 1998, ch. 132, sec. 2, p. 488; am. 2016, ch. 189, sec. 6, p. 518.]
63-3502A
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3502A. Levy of tax on annual gross natural gas earnings. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of natural gas. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ , Idaho Code, of the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein. History: [63-3502A, added 1998, ch. 132, sec. 3, p. 488; am. 2016, ch. 189, sec. 7, p. 519.]
63-3502B
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3502B. Levy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies. (1) A wind energy tax or a geothermal energy tax shall be levied against every producer of electricity by means of wind energy or geothermal energy in the amount of three percent (3%) of such producer’s gross wind energy earnings or geothermal energy earnings. (2) A solar energy tax shall be levied against every producer of electricity by means of solar energy in the amount of three and one-half percent (3.5%) of the producer’s gross solar energy earnings. (3) A kilowatt-hour tax shall be levied against every rate-regulated electric utility company operating in Idaho on all such electricity and electrical energy sold to retail customers in Idaho, as reported by such company to the Idaho public utilities commission; however, if such a report contains kilowatt-hour sales data for another state, the kilowatt-hour tax established under this section shall not be applied to those out-of-state sales. The kilowatt-hour tax shall be nine hundred twenty-three millionths of a dollar (0.010802) per therm of natural gas sold. (b) A thermal energy tax shall be levied against every rate-regulated gas company on all natural gas sold to retail customers in Idaho at a rate of three hundred twenty-nine hundred-thousandths of a dollar (0.00041) per therm of natural gas delivered to a transport gas customer by a rate-regulated gas company. For the purposes of this subsection, transport gas customer means an entity that purchases gas from a supplier other than a rate-regulated gas company but that contracts with a rate-regulated gas company to deliver gas to its meter. (5) The wind energy tax, solar energy tax, geothermal energy tax, kilowatt-hour tax, and thermal energy tax provided in this section shall be in lieu of all other taxes on the property of such wind energy producer, solar energy producer, geothermal energy producer, rate-regulated electric utility company, rate-regulated affiliated gas company, or rate-regulated gas company exempted pursuant to section 63-602JJ , Idaho Code. (6) For purposes of the certification required by section 63-803 , Idaho Code, and the limitations provided by section 63-802 , Idaho Code, the taxes levied pursuant to
63-3502C
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3502C. EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION. (1)(a) The kilowatt-hour tax payable by rate-regulated electric utility companies shall be reduced and shall be exempt from taxation to the extent of kilowatt-hours used for furnishing power for pumping water for irrigation or drainage purposes on lands in the state of Idaho. The reduction shall be in the amount of nine hundred twenty-three millionths of a dollar ($0.000923) per kilowatt-hour billed to each user of power using pumping water for irrigation or drainage purposes. The utility shall determine the credit to which each consumer is entitled by virtue of this exemption and shall refund that amount or credit the amount against the consumer’s bills. (b) The exemption provided for in this section shall accrue to the benefit of the consumer of such power, except in cases where the water so pumped is sold or rented to irrigate lands, in which event the kilowatt-hour taxes associated with generating or delivering power shall be subject to taxation to the extent that such water is sold or rented. (c) If the consumer is not a customer of the deliverer of electrical power, the kilowatt-hour taxes that would have been due from such utility related to the exemption, if such exemption had not been applied, shall be paid annually for each year in which the exemption is applied directly to the consumer by the utility delivering such electricity for irrigation purposes. To qualify for credit or direct payment, the person or organization at the point of delivery must also be the person or organization pumping water for irrigation purposes and not a distributor or redistributor of electrical power. To receive the benefit of the exemption under this section, each consumer who is not a customer of the deliverer of electrical power must file an application with the state tax commission on or before April 30 each year. The state tax commission shall prescribe by rule the form and information necessary for such application. The procedures described in this section shall be used in determining the benefit to which each consumer is entitled by virtue of this exemption. (2) The rate-regulated electric utility shall include in its statement filed pursuant to section 63-3503C , Idaho Code, a schedule showing the kilowatt-hours relied on by the utility to provide the exemption provided in this section and a certification that the credits or refunds related to the exemption have been paid or credited. The public utilities commission shall have jurisdiction under the public utilities law to ensure utility compliance with the provisions of this section. History: [63-3502C, added 2025, ch. 188, sec. 7, p. 878.]
63-3503
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3503. Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404 , Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, that proportion of the total tax of such association shown to be due as the number of wire miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the weighted wire mileage factor for each such taxing unit bears to the total of the weighted wire mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof. History: [63-3503, added 1959, ch. 237, sec. 3, p. 507; am. 1961, ch. 301, sec. 2, p. 560; am. 1994, ch. 316, sec. 4, p. 1014; am. 1996, ch. 322, sec. 66, p. 1093; am. 1998, ch. 132, sec. 4, p. 488; am. 2016, ch. 189, sec. 9, p. 519; am. 2018, ch. 31, sec. 1, p. 57.]
63-3503A
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3503A. Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission. Every cooperative natural gas association in this state shall file with the state tax commission of the state of Idaho the operators’ statement provided for in section 63-404 , Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, that proportion of the total tax of such association shown to be due as the number of gas line miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the gas line mileage factor for each such taxing unit bears to the total of the gas line mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof. History: [63-3503A, added 1998, ch. 132, sec. 5, p. 489; am. 2016, ch. 189, sec. 10, p. 520; am. 2018, ch. 31, sec. 2, p. 57.]
63-3503B
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3503B. Filing operators’ statements — Allotment and apportionment of tax due from producers of electricity by means of wind energy, solar energy or geothermal energy by state tax commission. Every producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy in this state shall file with the state tax commission of the state of Idaho an operator’s statement in the manner as provided for in section 63-404 , Idaho Code, and shall include thereon a statement of the prior calendar year’s gross wind energy earnings, gross solar energy earnings or gross geothermal energy earnings. Upon examining and verifying said statement, the state tax commission shall compute the amount of the wind energy tax, solar energy tax or the geothermal energy tax based on the gross wind energy earnings, gross solar energy earnings or the gross geothermal energy earnings and shall allot to each county in which the property of such producer is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, either: that proportion of the total wind energy tax, that proportion of the total solar energy tax or that proportion of the total geothermal energy tax of such producer shown to be due as the same proportion that the total original cost of property situated in such county, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, bears to the total original cost of such property of such producer for the wind energy project, of such producer for the solar energy project or of such producer for the geothermal energy project. The state tax commission shall then, for each county, apportion the wind energy tax, solar energy tax or geothermal energy tax so allotted to such county among the several taxing units thereof within which any property of such producer is situated, and otherwise exempted from taxation by section 63-602JJ , Idaho Code, by apportioning to each such taxing unit that proportion of the wind energy tax, solar energy tax or geothermal energy tax so allotted to such county. For such apportionment, the state tax commission shall calculate the weighted original cost which shall be the product of the original cost of such property within such taxing unit times such taxing unit’s property tax levy for the prior year and the weighted apportionment rate which shall be the ratio of the wind energy tax, of the solar energy tax or of the geothermal energy tax, as the case may be, allotted to such county, to the aggregate weighted original cost for all such taxing units within which the property is located and then shall calculate the apportionment of the wind energy tax, solar energy tax or geothermal energy tax for each such taxing unit to be equal to the product of the weighted original cost times the weighted apportionment rate. The state tax commission shall, on or before the third Monday
63-3503C
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3503C. CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION. (1) Beginning on January 1, 2027, and on or before April 15 of each year thereafter, every rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company in this state shall file with the state tax commission a statement of the amount of its kilowatt-hours and therms sold in Idaho for the preceding calendar year, and for rate-regulated electric utilities, the amount of kilowatt-hours sold the preceding year for furnishing power for pumping water for irrigation or drainage purposes, as provided by section 63-3502C , Idaho Code. The rate-regulated electric utilities, rate-regulated affiliated gas company, and rate-regulated gas companies shall also provide such information as shall be necessary for the state tax commission to redetermine the allocations of the tax as required in section 63-405 (4), Idaho Code. Upon examining and verifying such statement, the state tax commission shall compute the amount of the tax due using the rates found in section 63-3502B (3) and (4), Idaho Code, and reduced as provided in section 63-3502C , Idaho Code, for rate-regulated electric utilities eligible for such exemption. (2) Upon the calculation of taxes determined in this section, and no later than the third Monday of May, the state tax commission shall notify each county treasurer of the amount of taxes due to the county based on the proportions calculated pursuant to section 63-405 (3) and (4), Idaho Code. Such tax shall be billed by the state tax commission to each rate-regulated electric utility company, rate-regulated affiliated gas company, and rate-regulated gas company no later than the fourth Monday of May and due and payable to the state tax commission no later than June 30. Upon receipt of such tax payments, the state tax commission shall promptly pay to each county treasurer the proportionate share of such taxes due to the county as provided in this section. (3) By no later than the fourth Monday of July each year, each county auditor shall notify each taxing district, unit, and urban renewal agency of the amount they will receive. By the fourth Monday of August, such amounts will be paid by the county auditor to each eligible taxing district, unit, and urban renewal agency. (4) A new taxing district or revenue allocation area formed after January 1, 2025, shall not be eligible for a tax distribution pursuant to this section. (5) If any taxing districts consolidate, the resulting district is entitled to a tax distribution pursuant to this section equal to the sum of the tax distributions that would have been made to each district prior to consolidation. (6) Any taxes levied pursuant to this section
63-3504
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3504. Collection by county treasurer — Penalty and interest imposed when delinquent. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of each year, notify each cooperative electrical association, natural gas cooperative, and producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, of the amount of taxes owed, and the apportionment thereof to the county and to the several taxing districts in the county and such tax shall be due and payable not later than July 1, following and, upon the payment thereof, the county treasurer shall pay over to each taxing district its apportionment as herein determined. Any such taxes not paid by July 1, as aforesaid, shall become delinquent and a penalty of five percent (5%) thereof shall be imposed, together with interest at the rate of one percent (1%) per month from July 1 until paid. History: [63-3504, added 1959, ch. 237, sec. 4, p. 507; am. 1998, ch. 132, sec. 6, p. 489; am. 2007, ch. 143, sec. 4, p. 418; am. 2008, ch. 227, sec. 4, p. 696; am. 2016, ch. 189, sec. 12, p. 521.]
63-3505
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3505. Taxes a lien on property of association or producer until paid. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest. History: [63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]
63-3506
TITLE 63 REVENUE AND TAXATION CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS 63-3506. Assessment of property by assessor. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy, any property not subject to the kilowatt-hour tax levied in this chapter on any rate-regulated electric utility company, and any property not subject to the thermal energy tax levied in this chapter on any rate-regulated affiliated gas company or rate-regulated gas company shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien and shall be due and payable in the same manner as are any other taxes on property. History: [63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521; am. 2025, ch. 188, sec. 9, p. 880.]