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
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-362M M, as added by 2002, ch. 52, § 1, p. 119.
(2) As used in this section, the term “livestock market” shall mean:
(1) 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
(2) 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.
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.