Even if you qualify for the logging exemption, some items are still taxable. The following commonly used items are taxable to loggers:
Safety equipment and supplies, regardless of use
Examples
- Fire suppression equipment, including fire trucks and extinguishers
- Hard hats, helmets, gloves, shoulder pads, ear plugs, calk boots, safety chaps
Equipment and supplies used for slash disposal or brush piling and clearing
Examples
- Brush rakes and clearing machines, including tractors and tractor parts and supplies
- Fuel used in slash disposal equipment
Equipment and supplies used in reforestation activities
Equipment and materials used for road construction
Examples
- Dozers, road graders, loaders, excavators – including parts and supplies
- Fuel used in road construction equipment
- Materials used to build culverts, bridges, gates, fences, guardrails, or anything else that becomes part of real property. This includes fill materials.
- Dust suppression products
- Explosives
Recreational vehicles and aircraft, regardless of use
Examples
- Snowmobiles, ATVs, SOHVs
- Helicopters, airplanes – including any parts and supplies
- Fuel used off-road if tax wasn’t paid
Licensed motor vehicles and trailers
Except trucks and trailers licensed under the International Registration Plan (IRP) or similar pro rata plan and part of a fleet used at least 10% of the time outside Idaho
Examples
- Log trucks and trailers – including parts and supplies
- Log loaders and jammers – if licensed
- Tie downs and slings
Items and supplies for personal use
Examples
- Shirts, pants, suspenders, boots
Office, maintenance, or janitorial equipment and supplies
Marketing, promotional, sales, or transportation equipment and supplies
Equipment and supplies to analyze or model financial results
Motor vehicles
Motor vehicles that are for use on public roads are taxable.