63-3608 PURCHASE. - Idaho Statutes

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3608

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3608

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

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State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3608

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.