Idaho § 63-3622Q - Out-of-state shipments
Full text of Idaho Idaho Statutes § 63-3622Q — Out-of-state shipments, with citation guidance and answers to common questions.
§ 63-3622Q. Out-of-state shipments
There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of:
(a) Facilities operated by the vendor;
(b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or
(c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.
[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3622Q
What does Idaho Statutes § 63-3622Q cover?
Section 63-3622Q ("Out-of-state shipments") 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 § 63-3622Q?
A common citation format is "Idaho Statutes § 63-3622Q" (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 § 63-3622Q 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.