IDAPA 35.01.02.092 — OUT-OF-STATE SALES (RULE 092)

Sections 63-3612, 63-3613, 63-3622Q, Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 093
Page 84
01.
Out-of-State Sales. Section 63-3622Q, Idaho Code, does not distinguish between purchases made
by Idaho residents and nonresidents. The purchase of tangible personal property for delivery by the seller outside the
state through either a common carrier, U.S. mails or seller's delivery service is not subject to Idaho sales tax.
(3-31-22)
02.
Records.The seller will maintain records to support the exemption claimed in this fashion.
Shipping data in the form of bills of lading, postal receipts or invoices setting forth the out-of-state destination with
adequate supporting documentation will be accepted as evidence of the exemption.
(3-31-22)