Learn more about mining:
- 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 Mining (Idaho Code section 63-3605H)
- Underground Mining (Sales Tax Rule 081)
- Aboveground, Open Pit, Mining (Sales Tax Rule 082)
- 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)
- Pollution Control Equipment (Idaho Code section 63-3622X)