Livestock sold at livestock markets

63-3622MM. Livestock sold at livestock markets. (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market. (2) As used in this section, the term "livestock market" shall mean: (a) A "public livestock market" as defined in section 25-1721, Idaho Code, and holding a charter issued by the Idaho department of agriculture pursuant to chapter 17, title 25, Idaho Code; and (b) Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code. (3) As used in this section, the term "livestock" shall mean cattle, calves, sheep, mules, horses, swine or goats.