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

Idaho Statutes

§ 63-3622Q — OUT-OF-STATE SHIPMENTS

Idaho § 63-3622Q

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3622Q (OUT-OF-STATE SHIPMENTS) 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 § 63-3622Q (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.