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State Statutes - Idaho - Title 63 - Chapter 36 - 63-3622CC
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63-3622CC - RAILROAD ROLLING STOCK
There is exempted from the taxes
imposed by this chapter the sale, storage, use or other consumption of
tangible personal property which is railroad rolling stock rebuilt or
remanufactured in this state and which was used in interstate commerce for at
least three (3) consecutive months prior to such rebuilding or
remanufacturing.
 
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