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Idaho Code § 63-3622Q

Out-of-state shipments

Known as the The Idaho Sales Tax Act

The act spans §§ 63–63 (114 sections).

I.C., § 63-3622Q, as added by 1984, ch. 239, § 18, p. 570.

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:

(1) Facilities operated by the vendor;

(2) Delivery by the vendor to a carrier for shipment to a consignee at such point; or

(3) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.

Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.