Idaho § 63-3622Q OUT-OF-STATE SHIPMENTS

Idaho Statutes

§ 63-3622Q — OUT-OF-STATE SHIPMENTS

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 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.

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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 § 63-3622Q (OUT-OF-STATE SHIPMENTS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.