(1)  With respect to the use of tangible personal property, "primary" or "primarily" means the predominant or greatest use of the property.
(2)  In determining the primary use of tangible personal property, all uses of the property shall be aggregated into total taxable uses and total nontaxable uses pursuant to the provisions of this chapter. The primary use shall be the greater of the total taxable use or total nontaxable use.

Terms Used In Idaho Code 63-3607A

  • Personal property: includes money, goods, chattels, things in action, evidences of debt and general intangibles as defined in the uniform commercial code — secured transactions. See Idaho Code 73-114
  • Personal property: All property that is not real property.
  • Property: includes both real and personal property. See Idaho Code 73-114
(3)  The use of tangible personal property shall be measured in terms of hours, miles, gallons or other measure commonly or customarily used to measure or determine use of the property.