PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.

1. Law
2. Idaho Code
3. REVENUE AND TAXATION
4. SALES TAX
5. PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.

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

History:

[63-3622P, added 1984, ch. 239, sec. 17, p. 581.]

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