---
type: "Bill"
title: "TAXATION – Amends existing law to exempt certain farming equipment from sales tax."
description: "TAXATION – Amends existing law to exempt certain farming equipment from sales tax."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2024"
identifier: "H 751"
citation: "Idaho H 751 (2024)"
classification: ["bill"]
subjects: ["AGRICULTURE", "SALES", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2024-03-26"
last_action: "2024-04-10"
source: "openstates"
source_identifier: "ocd-bill/01116e0c-9a3f-4af3-ab09-66d8f8ca9b4f"
source_url: "https://legislature.idaho.gov/sessioninfo/2024/legislation/H0751/"
source_hash: "e909c822e6db36e3765a84767125323753d3137a3d8347d456e638a28591ee91"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 751 (2024) — TAXATION – Amends existing law to exempt certain farming equipment from sales tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0751.pdf)

## Votes

- Rules Suspended (2/3 Vote Read in full as required) – — **34–1** (pass) · upper
- Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – — **66–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-03-26** Introduced, read first time, referred to JRA for Printing `introduction`
- **2024-03-26** Reported Printed and Held at Desk
- **2024-03-27** Bill Previously Held at Desk, File for 2nd Reading
- **2024-03-28** Read second time; Filed for Third Reading `reading-2`
- **2024-03-28** Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 66-0-4AYES – Achilles, Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew(Harada), Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill(Brown), Holtzclaw(Johnson), Kingsley, Lambert, Lanting, Manwaring, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Necochea, Nelsen, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber(Weber), Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – NoneAbsent – Berch, Horman, Mathias, PalmerFloor Sponsor - PickettTitle apvd - to Senate
- **2024-03-28** Received from the House passed; filed for first reading
- **2024-03-28** Introduced, read first time; referred to: State Affairs `introduction`
- **2024-04-02** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2024-04-03** Read second time; filed for Third Reading `reading-2`
- **2024-04-03** Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 34-1-0AYES – Adams, Anthon, Bearg(Rabe), Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Ricks, Schroeder, Semmelroth, Shea(Ruchti), Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, ZuiderveldNAYS – ForemanAbsent and excused – NoneFloor Sponsor - HarrisTitle apvd - to House `passage, reading-3`
- **2024-04-03** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2024-04-03** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2024-04-03** Received from the House enrolled/signed by Speaker
- **2024-04-03** Signed by President; returned to House `passage`
- **2024-04-03** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2024-04-03** Delivered to Governor at 12:15 p.m. on April 4, 2024 `executive-receipt`
- **2024-04-10** Reported Signed by Governor on April 8, 2024 Session Law Chapter 297 Effective: Retroactive to 01/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/01116e0c-9a3f-4af3-ab09-66d8f8ca9b4f`. Confidence: reported (aggregated from official Idaho legislature records).