Production Exemption
- Businesses that qualify for the exemption
- Businesses that don't qualify for the exemption
- Purchases that qualify for the exemption
- Purchases that don't qualify for the exemption
- If you change the use of an item
- Logging, broadcasting, and publishing exemptions
- Buyer's responsibility when making exempt purchases
- Selling the goods you produce
- Seller's responsibility to document sales
- Use tax
- Laws and rules
- Print ALL
Laws and rules
Learn more about production exemptions:
- Production Exemption (Idaho Code section 63-3622D; Sales Tax Rule 079)
- Farming (Sales Tax Rule 083)
- Underground Mining (Sales Tax Rule 081)
- Above Ground and Open Pit Mining (Sales Tax Rule 082)
- Lumber (Sales Tax Rule 080)
- Logging (Idaho Code section 63-3622JJ; Sales Tax Rule 102)
- Research and Development (Idaho Code section 63-3622RR)
- Clean Rooms (Idaho Code section 63-3622NN)
- Pollution Control Equipment (Idaho Code section 63-3622X)
- Certificates for Resale and Other Exemption Claims (Idaho Code section 63-3622; Sales Tax Rule 128)
- Use Tax (Idaho Code section 63-3621; Sales Tax Rule 072)
- Radio and Television Broadcasting Equipment (Idaho Code section 63-3622S; Sales Tax Rule 055)
- Equipment to Produce Certain Newspapers (Idaho Code section 63-3622T; Sales Tax Rule 127)
Laws and rules are housed on an external website.
