Idaho Statutes

§ 63-3608 — PURCHASE

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

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Legislative History

[63-3608, added 1965, ch. 195, sec. 8, p. 408.]

Nearby Sections

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