Idaho State Tax Commission

Idaho State Tax Commission

Electricity (Kilowatt Hour) Tax

The electricity tax applies to water-generated electricity. Electricity is exempt from the tax if it's used for irrigation, manufacturing, mining, milling, smelting, refining, or processing.

Tax rate

.5 mill per kilowatt hour.

Forms/publications

Filing

If the previous year's annual tax liability for an electricity producer is greater than $15,000, it must file monthly. If the previous year's annual tax liability is $15,000 or less, it must file quarterly.

  • Forms 48 and 48-CM are due by the last day of the month following the end of the reporting month.
  • Form 48-C is due by the last day of the month following the end of the reporting quarter.

Laws and rules

Last updated Feb. 26, 2016

The information on this site is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our website guides. We work to provide current and accurate information on our website. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and the information on our website, current tax law will govern.