OUT-OF-STATE SHIPMENTS.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. SALES TAX
  5. OUT-OF-STATE SHIPMENTS.

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63-3622Q. OUT-OF-STATE SHIPMENTS. 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.

History:

[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]


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