63-3622B. Out-of-state contracts. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.
History:
[63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.]
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Idaho Statutes