Idaho § 63-3622MM LIVESTOCK SOLD AT LIVESTOCK MARKETS

Idaho Statutes

§ 63-3622MM — LIVESTOCK SOLD AT LIVESTOCK MARKETS

Idaho § 63-3622MM

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622MM (LIVESTOCK SOLD AT LIVESTOCK MARKETS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3622MM (2026).

Text

(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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(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.