Hand tools priced $100 or less may qualify for an Idaho sales tax exemption when directly used in the following: production of radio and television broadcasts, production of certain free newspapers, irrigation for agricultural production purposes, or logging. Previously, hand tools priced $100 or less were specifically excluded from the exemption for equipment directly used in the above activities.(Ch. 9 (H.B. 347), Laws 2016, effective July 1, 2016)