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2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3622Q - OUT-OF-STATE SHIPMENTS.
Universal Citation: ID Code § 63-3622Q (2020)
63-3622Q. OUT-OF-STATE SHIPMENTS. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of:
(a) Facilities operated by the vendor;
(b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or
(c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.
History:
[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]
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