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House Bill 442 — Aircraft exempt from sales tax

House Bill 442 — Aircraft exempt from sales tax

Lindsay Atkinson
February 13, 2020

Bill description: HB 442 would exempt aircraft used for certain purposes from Idaho’s sales tax.

Rating: 0

Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments? 

HB 442 eliminates the sales tax that Idahoans pay on aircraft “primarily used for agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.”


Does it violate the principle of equal protection under the law? Examples include laws which discriminate or differentiate based on age, gender, or religion or which apply laws, regulations, rules, or penalties differently based on such characteristics. Conversely, does it restore or protect the principle of equal protection under the law?

HB 422 does lower taxes, but it presents a very specific carve-out. The statement of purpose for the bill describes this carve-out as a way to provide consistency. Currently, equipment used to apply chemicals on the ground level are exempt from sales tax, but aerial applicators are not. This bill would change that, but in doing so provide a very specific carve-out.


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