ID H0751

Expands sales tax exemption under Idaho Code 63-3622D to include grain bin structures, augers, dryers, fans, sweep augers, and other equipment used directly and primarily in agricultural production, regardless of whether equipment becomes part of real property or is installed by farmer, contractor, or subcontractor.

Adds exemption for equipment and supplies used in quality control functions to prepare crops for storage in grain bin structures used in agricultural production, with same installation flexibility as grain handling equipment.

Clarifies that the real property fixture exemptions in subsections (a)(6) and (7) override the general exclusion in subsection (g)(5) that normally prevents exemption for items becoming components of real property.

Declares an emergency and makes the act retroactively applicable to January 1, 2024, allowing farmers to claim exemptions from that date forward.