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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622P

Purchases shipped out-of-state by a common carrier

Official textlegislature.idaho.govlast amended
63-3622P.  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.
Amendment history

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

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In this chapter (40 sections)
  1. 63-3622EE · Purchases for the federal special supplemental food program…
  2. 63-3622F · Utilities
  3. 63-3622FF · Purchases made with SNAP benefit cards
  4. 63-3622G · Heating materials
  5. 63-3622GG · Aircraft
  6. 63-3622HH · Production exemption shall not apply to sales regarding…
  7. 63-3622I · Literature
  8. 63-3622II · Money-operated dispensing equipment
  9. 63-3622J · School, church and senior citizen meals
  10. 63-3622JJ · Logging exemption
  11. 63-3622K · Occasional sales
  12. 63-3622KK · Incidental sales by religious corporations or societies
  13. 63-3622L · De minimis sales
  14. 63-3622LL · Media measurement services exemption
  15. 63-3622M · Liquor sales
  16. 63-3622MM · Livestock sold at livestock markets
  17. 63-3622N · Prescriptions
  18. 63-3622NN · Clean rooms
  19. 63-3622O · Exempt private and public organizations
  20. 63-3622OO · Labor for new vehicle accessories
  21. 63-3622P · Purchases shipped out-of-state by a common carrier
  22. 63-3622PP · Idaho commemorative silver medallions
  23. 63-3622Q · Out-of-state shipments
  24. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  25. 63-3622RR · Research and development
  26. 63-3622S · Radio and television broadcasting equipment
  27. 63-3622SS · Hunting or shooting sports
  28. 63-3622T · Equipment to produce certain newspapers
  29. 63-3622TT · CUSTOM MEAT PROCESSING
  30. 63-3622U · Funeral services
  31. 63-3622UU · Personal property tax on rentals
  32. 63-3622V · Bullion
  33. 63-3622VV · idaho information technology equipment
  34. 63-3622W · Irrigation equipment and supplies
  35. 63-3622WW · idaho semiconductors for america act
  36. 63-3622X · Pollution control equipment
  37. 63-3622XX · Animal adoption and rescue fees
  38. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  39. 63-3622YY · SMALL SELLER
  40. 63-3622Z · Sales by Indian tribes
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