There is a newer version of the Idaho Code and Statutes
2016 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3605B - MINING.
ID Code § 63-3605B (2016) What's This?
63-3605B. Mining. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.
History:
[63-3605B, added 1993, ch. 319, sec. 1, p. 1175.]
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