Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3622B

Out-Of-State Contracts

Ch. 36 — SALES TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3622B — Out-Of-State Contracts.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622B. Out-of-state contracts. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.

History:[63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-ACBC5A
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3622B
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
c7aefefaea72ff7f...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3622B is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3622B