63-3622MM — LIVESTOCK SOLD AT LIVESTOCK MARKETS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622MM.  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.
    (2)  As used in this section, the term "livestock market" shall mean:
    (a)  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
    (b)  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.