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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622B

Out-of-state contracts

Official textlegislature.idaho.govlast amended
63-3622B.  There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.
Amendment history

63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.

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In this chapter (40 sections)
  1. 63-3611 · Retailer engaged in business in this state
  2. 63-3612 · Sale
  3. 63-3613 · Sales price
  4. 63-3614 · Seller
  5. 63-3615 · Storage — Use
  6. 63-3615A · Substantial nexus
  7. 63-3616 · Tangible personal property
  8. 63-3618 · Taxpayer
  9. 63-3619 · Imposition and rate of the sales tax
  10. 63-3620 · Permits — Issuance — Revocation — Penalties
  11. 63-3620A · Revocation, suspension or expiration of permits held by…
  12. 63-3620B · Agreements to collect and remit sales tax
  13. 63-3620C · Promoter-sponsored events
  14. 63-3620E · collection of tax by marketplace facilitators
  15. 63-3620F · distribution of tax collected by marketplace facilitators…
  16. 63-3621 · Imposition and rate of the use tax — Exemptions
  17. 63-3621A · Use tax on transient equipment
  18. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  19. 63-3622A · Prohibited taxes
  20. 63-3622AA · Exemption for official documents
  21. 63-3622B · Out-of-state contracts
  22. 63-3622BB · Research and development at the Idaho national laboratory
  23. 63-3622C · Motor fuels subject to tax
  24. 63-3622CC · Railroad rolling stock
  25. 63-3622D · Production exemption
  26. 63-3622DD · Parts for railroad rolling stock
  27. 63-3622E · Containers
  28. 63-3622EE · Purchases for the federal special supplemental food program…
  29. 63-3622F · Utilities
  30. 63-3622FF · Purchases made with SNAP benefit cards
  31. 63-3622G · Heating materials
  32. 63-3622GG · Aircraft
  33. 63-3622HH · Production exemption shall not apply to sales regarding…
  34. 63-3622I · Literature
  35. 63-3622II · Money-operated dispensing equipment
  36. 63-3622J · School, church and senior citizen meals
  37. 63-3622JJ · Logging exemption
  38. 63-3622K · Occasional sales
  39. 63-3622KK · Incidental sales by religious corporations or societies
  40. 63-3622L · De minimis sales
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