There is a newer version
of
this Section
2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 37 - INTERSTATE COMPACT
Section 63-3702 - OPTIONAL REPORTING FOR SALES.
Universal Citation: ID Code § 63-3702 (2018)
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.
History:
[63-3702, added 1967, ch. 316, sec. 2, p. 928; am. 1969, ch. 301, sec. 1, p. 901.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
