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.