Idaho Code § 63-3622Q

Current through Chapter 330 of the 2024 Regular Legislative Session

Section 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.

Idaho Code § 63-3622Q

[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]