The term “logging” means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested.
Idaho Code § 63-3605C
Logging
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3605A, as added by 1989, ch. 257, § 1, p. 632; am. 1990, ch. 431, § 1, p. 1195; am. and redesig. 2019, ch. 320, § 8, p. 948.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.