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)