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2016 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3608 - PURCHASE.

ID Code § 63-3608 (2016) What's This?

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

History:
[63-3608, added 1965, ch. 195, sec. 8, p. 408.]

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