STATEMENT OF PURPOSE
RS31737 / H0751
This legislation clarifies that the structures and equipment used in the storage of small grains are exempt from
sales taxes, including augers, dryers, fans, sweep augers, as well as equipment and supplies used in quality
control functions.
FISCAL NOTE
This legislation will have no fiscal impact on local or state budgets. This legislation only clarifies past practices
and does not create a new exemption.
Contact:
Representative Douglas T. Pickett
(208) 332-1000
Representative Melissa Durrant
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 03/26/2024, 9:50 AM


Statutes affected:
Bill Text: 63-3622D