Idaho Code § 63-3622P

Current through the 2024 Regular Session
Section 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.

Idaho Code § 63-3622P

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