2005 Idaho Code - 63-3622P — PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622P.  PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. There is
exempted from the taxes imposed by this chapter the sale or purchase of
tangible personal property shipped by the seller via the purchasing carrier
under a bill of lading whether the freight is paid in advance, or the shipment
is made freight charges collect, to a point outside this state if the property
is actually transported to the out-of-state destination for use by the carrier
in the conduct of its business as a common carrier.