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     Idaho Statutes

Idaho Statutes are updated to the website July 1 following the legislative session.

pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3622W.  Irrigation equipment and supplies. There are exempted from the taxes imposed by this chapter all sales of irrigation equipment and supplies to be used for agricultural production purposes, whether or not such equipment and supplies are to become a part of real estate and whether or not installed by the farmer, a contractor or subcontractor.

History:
[63-3622W, added 1984, ch. 239, sec. 24, p. 584; am. 2016, ch. 9, sec. 3, p. 9.]


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