There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-3603 — FARMING
TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3603. FARMING. The terms "farm" and "farming" refer to and mean the business of operating for gain or profit a ranch or farm and include stock, dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and orchards, and custom farming.
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