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Idaho · Through 2026 Legislative Session

Idaho Code § 63-3608: Purchase.

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Where this section sits in the code
  1. TITLE 63 REVENUE AND TAXATION
  2. CHAPTER 36 SALES TAX

The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

Collected 2026-09-04T11:23:53Z. Source file · JSON

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