Idaho has amended its exemptions for production effective April 2, 2015.
Idaho now allows businesses that sell rights to hunt or fish on their lands to use a production exemption. Idaho exempts tangible personal property that becomes a part of tangible personal property produced for sale. Property produced for sale now includes birds, fish, or other wildlife that will be hunted or fished on real property that a business owns, controls, or has the right to use. The exemption applies to the cost of acquiring wildlife and feed, supplies, and labor used to raise or maintain the wildlife. To use the exemption, a business must collect tax on charges for hunting and fishing activities.
In addition, the exemption for property used or consumed in production now applies to ammunition, birds, fish, or other wildlife if its use or consumption is necessary or essential to a hunting or fishing operation.