US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 37
                              INTERSTATE COMPACT
    63-3702.  OPTIONAL REPORTING FOR SALES. Every multistate taxpayer as
defined in said Compact and required to file a return in Idaho whose only
activities within Idaho consist of sales and which does not own or rent real
estate or tangible personal property and whose dollar volume of gross sales
made during the tax year within this state is not in excess of the dollar
volume prescribed in article III, section 2, of the Multistate Tax Compact may
elect to report its income and pay tax to the state of Idaho at the rate of
one per cent (1%) of such dollar volume.