Idaho Statutes

§ 63-3622MM — LIVESTOCK SOLD AT LIVESTOCK MARKETS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
(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.

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Legislative History

[63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]

Nearby Sections

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