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.
.5 mill per kilowatt hour.
- 48 Kilowatt Hour (KWH) License Tax Statement (08-23-2019)
- 48-C Kilowatt-Hour (KWH) License Tax Statement For Cogenerator (Quarterly) (06-25-2019)
- 48-CM Idaho Kilowatt-Hour License Tax Statement For Co-Generator (Monthly) (06-25-2019)
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.