Idaho Statutes
§ 63-3622MM — LIVESTOCK SOLD AT LIVESTOCK MARKETS
(1)There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market.
(2)As used in this section, the term "livestock market" shall mean:
(a)A "public livestock market" as defined in section 25-1721, Idaho Code, and holding a charter issued by the Idaho department of agriculture pursuant to chapter 17, title 25, Idaho Code; and
(b)Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code.
(3)As used in this section, the term "livestock" shall mean cattle, calves, sheep, mules, horses, swine or goats.
Free access — add to your briefcase to read the full text and ask questions with AI
Idaho § 63-3622MM (LIVESTOCK SOLD AT LIVESTOCK MARKETS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
[63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION