---
type: "Bill"
title: "SALES TAX – Amends existing law to provide a sales and use tax exemption for certain agricultural aircraft, materials, and parts."
description: "SALES TAX – Amends existing law to provide a sales and use tax exemption for certain agricultural aircraft, materials, and parts."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2020"
identifier: "H 442"
citation: "Idaho H 442 (2020)"
classification: ["bill"]
subjects: ["AGRICULTURE", "AIRPLANES AND AIRCRAFT", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 19
vote_count: 2
first_action: "2020-02-06"
last_action: "2020-03-20"
source: "openstates"
source_identifier: "ocd-bill/bf599efc-cacb-4678-9f07-64bb5136aa34"
source_url: "http://legislature.idaho.gov/sessioninfo/2020/legislation/H0442/"
source_hash: "b799af00bd841e3a842a1d94f845bd5da7b39a503036a967c9eb8e35e84b8f00"
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 442 (2020) — SALES TAX – Amends existing law to provide a sales and use tax exemption for certain agricultural aircraft, materials, and parts.

## Version chain

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

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2020/legislation/H0442.pdf)

## Votes

- Read Third Time in Full – — **59–9** (pass) · upper
- Read third time in full – — **27–6** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2020-02-06** Introduced, read first time, referred to JRA for Printing `introduction`
- **2020-02-07** Reported Printed and Referred to Revenue & Taxation
- **2020-02-24** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2020-02-25** Read second time; Filed for Third Reading
- **2020-02-26** U.C. to hold place on third reading calendar one legislative day
- **2020-02-27** Read Third Time in Full – PASSED - 59-9-2AYES – Abernathy, Addis, Amador, Anderson, Anderst, Andrus, Barbieri, Blanksma, Boyle, Chaney, Christensen, Clow, Collins, Crane, DeMordaunt, Dixon, Ehardt, Ellis, Furniss, Gestrin, Gibbs, Giddings, Goesling, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Kiska, Lickley, Marshall, McCrostie, Mendive, Moon, Moyle, Nichols, Palmer, Raybould(Erickson), Raymond, Remington, Ricks, Scott, Shepherd, Smith, Stevenson, Syme, Toone, Troy, Vander Woude, Wagoner, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – Berch, Chew, Davis, Gannon, Green, Mason, Necochea, Rubel, WintrowAbsent – Armstrong, MonksFloor Sponsor - BoyleTitle apvd - to Senate `reading-3, passage`
- **2020-03-02** Received from the House passed; filed for first reading
- **2020-03-02** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2020-03-05** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2020-03-06** Read second time; filed for Third Reading
- **2020-03-16** Retained on calendar
- **2020-03-17** Read third time in full – PASSED - 27-6-2AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Burtenshaw, Cheatham, Crabtree, Den Hartog, Guthrie, Harris, Heider, Hill, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nye, Patrick, Rice, Souza, Thayn, Vick, Winder, WoodwardNAYS – Buckner-Webb, Burgoyne, Jordan, Nelson, Stennett, Ward-EngelkingAbsent and excused – Grow, JohnsonFloor Sponsor - LakeyTitle apvd - to House `reading-3, passage`
- **2020-03-17** Returned from Senate Passed; to JRA for Enrolling
- **2020-03-18** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2020-03-18** Received from the House enrolled/signed by Speaker
- **2020-03-18** Signed by President; returned to House
- **2020-03-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2020-03-19** Delivered to Governor at 2:40 p.m. on March 18, 2020
- **2020-03-20** Reported Signed by Governor on March 30, 2020 Session Law Chapter 332 Effective: 07/01/2020 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf599efc-cacb-4678-9f07-64bb5136aa34`. Confidence: reported (aggregated from official Idaho legislature records).