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2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS.
Universal Citation: ID Code § 63-3622MM (2020)
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.
History:
[63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]
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