Amends existing law to revise the sales and use tax exemption for the Idaho National Laboratory.

This Legislation changes the sales tax exemption for research and development activities conducted at INL. Under current law, property used at INL "primarily" for research and development financed by the United States is exempt from sales tax. If R&D activity at INL is conducted in a public-private partnership in conjunction with other non-R&D activities, when the R&D component is not the "primary" use of the entire property, no sales tax exemption is allowed for the R&D at all. This legislation changes existing law to provide that the portion expended on R&D will continue to be exempt from sales tax even though non-R&D activities may also be conducted at the property. The property devoted to those non-R&D activities, of course, is not exempt from sales tax.