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State Statutes - Idaho - Title 63 - Chapter 36 - 63-3622W
Idaho Statutes
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63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES
There are exempted from the
taxes imposed by this chapter, all sales of irrigation equipment and supplies,
except hand tools as defined in section 63-3622D, Idaho Code, to be used for
agricultural production purposes, whether or not such equipment and supplies
are to become a part of real estate and whether or not installed by the
farmer, a contractor or subcontractor.
 
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