(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.
Idaho Statutes