Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 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.
Amendment history
63-3622MM, added 2002, ch. 52, sec. 1, p. 119.
Source: view the official text
In this chapter (40 sections)
- 63-3622C · Motor fuels subject to tax
- 63-3622CC · Railroad rolling stock
- 63-3622D · Production exemption
- 63-3622DD · Parts for railroad rolling stock
- 63-3622E · Containers
- 63-3622EE · Purchases for the federal special supplemental food program…
- 63-3622F · Utilities
- 63-3622FF · Purchases made with SNAP benefit cards
- 63-3622G · Heating materials
- 63-3622GG · Aircraft
- 63-3622HH · Production exemption shall not apply to sales regarding…
- 63-3622I · Literature
- 63-3622II · Money-operated dispensing equipment
- 63-3622J · School, church and senior citizen meals
- 63-3622JJ · Logging exemption
- 63-3622K · Occasional sales
- 63-3622KK · Incidental sales by religious corporations or societies
- 63-3622L · De minimis sales
- 63-3622LL · Media measurement services exemption
- 63-3622M · Liquor sales
- 63-3622MM · Livestock sold at livestock markets
- 63-3622N · Prescriptions
- 63-3622NN · Clean rooms
- 63-3622O · Exempt private and public organizations
- 63-3622OO · Labor for new vehicle accessories
- 63-3622P · Purchases shipped out-of-state by a common carrier
- 63-3622PP · Idaho commemorative silver medallions
- 63-3622Q · Out-of-state shipments
- 63-3622R · Motor vehicles, used manufactured homes, vessels,…
- 63-3622RR · Research and development
- 63-3622S · Radio and television broadcasting equipment
- 63-3622SS · Hunting or shooting sports
- 63-3622T · Equipment to produce certain newspapers
- 63-3622TT · CUSTOM MEAT PROCESSING
- 63-3622U · Funeral services
- 63-3622UU · Personal property tax on rentals
- 63-3622V · Bullion
- 63-3622VV · idaho information technology equipment
- 63-3622W · Irrigation equipment and supplies
- 63-3622WW · idaho semiconductors for america act