Idaho § 63-3622P PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER

Idaho Statutes

§ 63-3622P — PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER

Idaho § 63-3622P

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622P (PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3622P (2026).

Text

There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state if the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.

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There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state if the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.