Idaho Code 63-3622Q – Out-of-State Shipments
Current as of: 2023 | Check for updates
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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;
Terms Used In Idaho Code 63-3622Q
- Contract: A legal written agreement that becomes binding when signed.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(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.