US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622C.  MOTOR FUELS SUBJECT TO TAX. There are exempted from the taxes
imposed by this chapter purchases which are subject to the motor fuels tax
imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor
fuels taxes have actually been paid and the sale or use of any fuel which is
subsequently transported outside the state for use thereafter outside the
state. Nothing in this chapter shall be construed to authorize the imposition
of a tax on fuel brought into this state in the fuel tanks of motor vehicles
or railroad locomotives in interstate commerce.