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;

Terms Used In Idaho Code 63-3622Q

  • Contract: A legal written agreement that becomes binding when signed.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(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.