Purchase Requirements
An item qualifies for the exemption, if it meets all of the following requirements:
- Primarily used in the logging process.
See Idaho Code section 63-3607A. - Necessary or essential – you can’t harvest trees without it.
- Directly used in or consumed during logging – after the beginning and before the end of the process:
- The logging process begins when you first handle forest trees at the site of the activity.
- The process ends when the logs are placed on transportation vehicles at the loading site, ready to be shipped.
- Tangible personal property – must not become real property.
- Allowable by law – must not be specifically excluded from the logging exemption by law or rule.
Exempt Purchases — Logging
Qualifying loggers can buy the following items exempt:
Equipment used for harvesting forest trees for resale
Examples:
- Chain saws and chain saw parts and supplies – including chains, saw parts, oil mix, bar oil, and bar covers
- Skidders, tree harvesters, feller bunchers, log processors, unlicensed log loaders and jammers, and parts for qualifying equipment
Supplies used in harvesting forest trees
- Fuel, oil, and antifreeze for qualifying equipment
- Chokers, skidder cable, and yarders
- Radio Signal System (Talkie Tooters)
- Tree marking paint