2005 Idaho Code - 63-3622W — IRRIGATION EQUIPMENT AND SUPPLIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622W.  IRRIGATION EQUIPMENT AND SUPPLIES. There are exempted from the
taxes imposed by this chapter, all sales of irrigation equipment and supplies,
except hand tools as defined in section 63-3622D, Idaho Code, 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.