Idaho Statutes

§ 63-3605H — MINING

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.

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Legislative History

[(63-3605H) 63-3605B, added 1993, ch. 319, sec. 1, p. 1175; am. and redesig. 2019, ch. 320, sec. 9, p. 956.]

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