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---
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) **341** (pass) · upper
- Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required **660** (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).