Section 35.01.02.092 - OUT-OF-STATE SALESSections 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.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.Idaho Admin. Code r. 35.01.02.092