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State Statutes
- Idaho
- Title 63
- Chapter 36
- 63-3622W
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| 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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