{"data":{"id":"us-id/idaho-code-63-3622q","jurisdiction":"us-id","citation":"Idaho Code § 63-3622Q","heading":"Out-of-state shipments.","body":"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:\n(a) Facilities operated by the vendor;\n(b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or\n(c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622q/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:54Z","sha256":"ae6b2ad16c55a04ba378884dc380db6a1fb39c1f33a6ab46daf209c4bfba3976","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3622pp","next":"us-id/idaho-code-63-3622r"},"notice":"GroundRules: Original legal text. Not legal advice."}