TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622EE.  Purchases for the federal special supplemental food program for women, infants and children (WIC). Commencing October 1, 1987, purchases of food pursuant to section 17 of the federal child nutrition act of 1966 and the school lunch and child nutrition amendment of 1986 are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through 50-1049, Idaho Code.

History:

[63-3622EE, added 1987, ch. 335, sec. 1, p. 708.]