Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.092 - OUT-OF-STATE SALES
Current through August 31, 2023
Sections 63-3612, 63-3613, 63-3622Q, Idaho Code
01. Out-of-State Sales. Section 63-3622Q, Idaho Code, does not distinguish between purchases made by Idaho residents and nonresidents. The purchase of tangible personal property for delivery by the seller outside the state through either a common carrier, U.S. mails or seller's delivery service is not subject to Idaho sales tax. (3-31-22)
02. Records.The seller will maintain records to support the exemption claimed in this fashion. Shipping data in the form of bills of lading, postal receipts or invoices setting forth the out-of-state destination with adequate supporting documentation will be accepted as evidence of the exemption. (3-31-22)
