(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.
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