{"data":{"id":"us-id/idaho-code-63-3622mm","jurisdiction":"us-id","citation":"Idaho Code § 63-3622MM","heading":"Livestock sold at livestock markets.","body":"(1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market.\n(2) As used in this section, the term \"livestock market\" shall mean:\n(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\n(b) Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code.\n(3) As used in this section, the term \"livestock\" shall mean cattle, calves, sheep, mules, horses, swine or goats.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622mm/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"6a29def2a071a018ca5f5640e483f68872b133ec7772dab1b1a06eb9908fe3b4","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622m","next":"us-id/idaho-code-63-3622n"},"notice":"GroundRules: Original legal text. Not legal advice."}