IDAPA 35.01.02.134 — SALES OF LIVESTOCK (RULE 134)

01.
Exempt Sales of Livestock. Certain sales and purchases of livestock are exempt from sales and use
tax. To qualify for the exemption, the livestock are to be sold at a livestock market chartered by the Idaho Department
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 135
Page 122
of Agriculture, or an organization expressly exempted from chartering requirements by Section 25-1722, Idaho Code.
Those groups expressly exempted from chartering requirements are:
(3-31-22)
a.
Any place or operation where future farmers or 4-H groups, or private fairs conduct sales of
livestock.
(3-31-22)
b.
Any place or operation conducted for a dispersal sale of the livestock of a farmer, dairyman,
livestock breeder, or feeder who is discontinuing said business and no other livestock is sold or offered for sale.
(3-31-22)
c.
Any place or operation where a breeder or an association of breeders of livestock assemble and
offer for sale and sell under their own management any livestock when such breeders assume all responsibility of
such sale and the title of livestock sold. This applies to all purebred livestock association sales.
(3-31-22)
d.
All sales of livestock by any generally recognized statewide association or associations composed
of persons engaged in the production in Idaho of cattle, calves, sheep, mules, horses, swine, or goats.
(3-31-22)
e.
Sales of livestock by any nonprofit cooperative association, corporation sole or religious, fraternal
or benevolent corporation, provided such association or corporation complies with regulations of the director in
connection with such sale and such sales are not held in the regular course of business of such corporation or
association.
(3-31-22)
f.
Any Idaho auction market operated by an Idaho licensed auctioneer selling not more than twenty
(20) animals a week or more than eighty (80) animals a month, provided such an auction market is bonded under the
provisions of the Federal Packers and Stockyards Act, of 1921, as amended.
(3-31-22)
02.
Sales of Other Animals Excluded. This exemption is limited to sales of cattle, calves, sheep,
mules, horses, swine, or goats. Sales of other animals do not qualify for the exemption regardless of who the seller is
and where the sale takes place.
(3-31-22)