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·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX

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.

Idaho § 63-3622P (PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.