Idaho § 63-3622P - Purchases shipped out-of-state by a common carrier
Full text of Idaho Idaho Statutes § 63-3622P — Purchases shipped out-of-state by a common carrier, with citation guidance and answers to common questions.
§ 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.
[63-3622P, added 1984, ch. 239, sec. 17, p. 581.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3622P
What does Idaho Statutes § 63-3622P cover?
Section 63-3622P ("Purchases shipped out-of-state by a common carrier") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3622P?
A common citation format is "Idaho Statutes § 63-3622P" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3622P apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.