- (1) There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged.
- (2) There is exempted from the taxes imposed by this chapter the sale, purchase, or use of public records requested pursuant to section 74-102, Idaho Code.
[63-3622AA, added 1984, ch. 284, sec. 1, p. 657; am. 2019, ch. 10, sec. 1, p. 11.]