House Bill 386 Summary

• Amends Section 63-3622D, Idaho Code, to revise the definition of "directly used or consumed in or during" a farming operation to include "removal from storage" of crops and agricultural products.

• Changes language from "initial storage" to "initial storage and removal from storage" to clarify that the production exemption covers the process of removing crops from initial storage locations.

• Applies the revised definition to the movement of crops and produce from the place of harvest to the place of initial storage, and now explicitly includes removal from that storage.

• Maintains existing exemptions for tangible personal property used in manufacturing, processing, mining, farming, and fabricating operations.

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