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

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Last updated Feb. 26, 2016