Learn more about farming or ranching:
- Production Exemption (Idaho Code section 63-3622D; Sales Tax Rule 079)
- Production Exemption Shall Not Apply to Recreation-Related Vehicles (Idaho Code section 63-3622HH)
- Definition of Farming (Idaho Code section 63-3603)
- Farming and Ranching (Sales Tax Rule 083)
- Irrigation Equipment and Supplies (Idaho Code section 63-3622W; Sales Tax Rule 096)
- Sales of Livestock (Idaho Code section 63-3622MM; Sales Tax Rule 134)
- Certificates for Resale and Other Exemption Claims (Idaho Code section 63-3622; Sales Tax Rule 128)
- Application and Payment of Use Tax (Idaho Code section 63-3621; Sales Tax Rule 072)