{"data":{"id":"us-id/idaho-code-63-3622p","jurisdiction":"us-id","citation":"Idaho Code § 63-3622P","heading":"Purchases shipped out-of-state by a common carrier.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622p/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"cf1a6a41e2340e258b76a9c146e20bdc76f2b858f7ef76d1291b3bb9719a125d","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622oo","next":"us-id/idaho-code-63-3622pp"},"notice":"GroundRules: Original legal text. Not legal advice."}