ID H0186

Amends Idaho Code Section 63-3622D to expand the production exemption for sales tax to include costs of acquiring, feeding, caring for, and maintaining wildlife or fish made available for hunting or fishing activities.

Makes costs eligible for exemption only when the hunting or fishing activity itself is subject to sales tax under Idaho law.

Adds "hunting or fishing operation" to the list of activities qualifying for production exemptions alongside manufacturing, processing, mining, and farming operations.

Applies retroactively to any cases under audit or with timely protests filed as of the bill's passage and approval date.

Declares an emergency, making the act effective immediately upon passage and approval.