63-3622DD. Parts for 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 parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code.
Parts for railroad rolling stock
Idaho Code § 63-3622DD — under SALES TAX.
Idaho Code § 63-3622DD