Idaho Statutes

§ 63-3622A — PROHIBITED TAXES

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.

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Legislative History

[63-3622A, added 1984, ch. 239, sec. 2, p. 576.]

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