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

Out-Of-State Shipments

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

Idaho Code § 63-3622Q — Out-Of-State Shipments.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 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.]
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-1DFF42
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3622Q
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
609176c127eec391...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3622Q 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 § 63-3622Q