63-3622DD — PARTS FOR RAILROAD ROLLING STOCK

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622DD.  PARTS FOR RAILROAD ROLLING STOCK. There is exempted from the
taxes imposed by this chapter the sale, storage, use or other consumption of
tangible personal property which is parts, material or equipment used to
rebuild or remanufacture railroad rolling stock exempt from tax under section
63-3622CC, Idaho Code.