Idaho Statutes

§ 63-3622W — IRRIGATION EQUIPMENT AND SUPPLIES

Idaho § 63-3622W
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 36SALES TAX

This text of Idaho § 63-3622W (IRRIGATION EQUIPMENT AND SUPPLIES) 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 § 63-3622W (2026).

Text

There are exempted from the taxes imposed by this chapter all sales of irrigation equipment and supplies to be used for agricultural production purposes, whether or not such equipment and supplies are to become a part of real estate and whether or not installed by the farmer, a contractor or subcontractor.

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Legislative History

[63-3622W, added 1984, ch. 239, sec. 24, p. 584; am. 2016, ch. 9, sec. 3, p. 9.]

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Bluebook (online)
Idaho § 63-3622W, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3622W.