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.
Idaho Code § 63-3622W
Irrigation equipment and supplies
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3622W, as added by 1984, ch. 239, § 24, p. 570; am. 2016, ch. 9, § 3, p. 8.
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.