US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622EE.  PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM
FOR WOMEN, INFANTS AND CHILDREN (WIC). Commencing October 1, 1987, purchases
of food pursuant to section 17 of the federal child nutrition act of 1966 and
the school lunch and child nutrition amendment of 1986 are exempt from the
taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the
taxes that may be imposed on such purchases under the provisions of sections
50-1043 through 50-1049, Idaho Code.