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2022 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 40 - TAXPAYERS’ BILL OF RIGHTS
Section 63-4015 - UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES.

Universal Citation:
ID Code § 63-4015 (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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63-4015. UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present within the state of Idaho while engaging in the business transaction. Notwithstanding any provision of chapter 13, title 10, Idaho Code, to the contrary, any attempt to tax an Idaho business in contravention of this section violates the United States constitution, is null and void, and shall not be enforced in the state of Idaho.

(2) For the purpose of this section, an "out-of-state taxing entity" means another state or territory of the United States, or any governmental subdivision thereof, or any foreign nation or government. An "out-of-state taxing entity" does not include the United States government.

History:

[63-4015, added 2022, ch. 312, sec. 2, p. 1005.]

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