Idaho Statutes Title 55. Property in General § 55-1805. Exemptions

(a) By a purchaser of subdivided lands for his own account in a single or isolated transaction;

(b) If fewer than five (5) separate lots, parcels, units or interests in subdivided lands are offered by a person in a period of twelve (12) months;

(c) By any salaried employee in the normal course of his employment for an owner who is not in the business of making real estate sales when the transaction is incidental to the principal activities or business of the owner and where no added incentive such as a bonus or commission or other fee is paid to the employee for the transaction;

(d) By any person holding a duly executed power of attorney from the owner or principal agent of an inactive owner when the power of attorney is executed for the performance of a specific real estate transaction;

(e) To persons who are engaged in the business of construction of buildings for resale or to persons who acquire an interest in subdivided lands for the purpose of engaging, and do engage, in the business of construction of buildings for resale;

(f) Pursuant to court order;

(g) By any government or government agency; or

(h) As cemetery lots or interests.