Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 2 DEFINITIONS -- GENERAL PROVISIONS > 63-216 NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.

63-216 NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.

TITLE 63

REVENUE AND TAXATION

CHAPTER 2

DEFINITIONS -- GENERAL PROVISIONS

63-216. No state property tax when sales tax is in force. In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho.