Interstate Commerce

Sections 63-3612, 63-3613, 63-3621, Idaho Code When tangible personal property is located within the state of Idaho at the time of sale and is delivered within the state of Idaho, such sale is taxable irrespective of where the parties to the contract of sale are located and where the contract was made or accepted or the funds paid. When an individual or company comes into Idaho and purchases tangible personal property or has repairs made to tangible personal property, it is an Idaho sale subject to Idaho sales tax. (7-1-26)