Idaho Code § 63-3622W

Current through the 2024 Regular Session

Section 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.

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

Amended by 2016 Session Laws, ch. 9,sec. 3, eff. 7/1/2016.