Idaho Statutes Title 18. Crimes and Punishments § 18-2420. Exemptions

(a) A vendor at an event organized or operated for religious, educational, charitable or other nonprofit purposes if no part of any admission fee or parking fee charged vendors or prospective purchasers and no part of the gross receipts or net earnings from the sale of merchandise at the event is paid to a private person for participating in the organization or operation of the event;

(b) A vendor at an industry or association trade show;

(c) A vendor at an event at which all of the merchandise offered for sale is new and at which all vendors are manufacturers or authorized representatives of manufacturers or distributors; and

(d) A vendor selling by sample, catalog or brochure for future delivery.

(a) Firewood, sand, gravel, flagstone, building stone or other natural product;

(b) Live animals;

(c) Vehicles subject to registration pursuant to title 49, Idaho Code;

(d) Food intended for human consumption at the open market immediately after sale;

(e) Merchandise offered for sale as an antique or otherwise historical item and, although never used, the style, packaging, material or appearance of which clearly indicates that the merchandise was not produced or manufactured within recent times;

(f) Food offered for sale that was grown, harvested or produced by the vendor or the vendor's principal; and

(g) Art, crafts or handicrafts that were produced by the vendor or the vendor's principal.