01.
Exempt
Sales of Livestock. Certain sales and purchases of livestock are exempt
from sales and use tax. To qualify for the exemption, the livestock are to be
sold at a livestock market chartered by the Idaho Department of Agriculture, or
an organization expressly exempted from chartering requirements by Section
25-1722, Idaho Code. Those groups
expressly exempted from chartering requirements are: (3-31-22)
a. Any place or operation where future
farmers or 4-H groups, or private fairs conduct sales of livestock.
(3-31-22)
b. Any place or operation
conducted for a dispersal sale of the livestock of a farmer, dairyman,
livestock breeder, or feeder who is discontinuing said business and no other
livestock is sold or offered for sale. (3-31-22)
c. Any place or operation where a breeder or
an association of breeders of livestock assemble and offer for sale and sell
under their own management any livestock when such breeders assume all
responsibility of such sale and the title of livestock sold. This applies to
all purebred livestock association sales. (3-31-22)
d. All sales of livestock by any generally
recognized statewide association or associations composed of persons engaged in
the production in Idaho of cattle, calves, sheep, mules, horses, swine, or
goats. (3-31-22)
e. Sales of
livestock by any nonprofit cooperative association, corporation sole or
religious, fraternal or benevolent corporation, provided such association or
corporation complies with regulations of the director in connection with such
sale and such sales are not held in the regular course of business of such
corporation or association. (3-31-22)
f. Any Idaho auction market operated by an
Idaho licensed auctioneer selling not more than twenty (20) animals a week or
more than eighty (80) animals a month, provided such an auction market is
bonded under the provisions of the Federal Packers and Stockyards Act, of 1921,
as amended. (3-31-22)
02.
Sales of Other Animals Excluded. This exemption is limited to
sales of cattle, calves, sheep, mules, horses, swine, or goats. Sales of other
animals do not qualify for the exemption regardless of who the seller is and
where the sale takes place. (3-31-22)
