IDAPA 35.01.01.010 — DEFINITIONS (RULE 010)

Section 63-3003, Idaho Code
01.
Due Date. As used in these rules, due date means the date prescribed for filing without regard to
extensions.
(4-6-23)
02.
Mathematical Error. A mathematical error includes arithmetic errors and incorrect computations.
(4-6-23)
03.
Sale. A sale is defined as a transaction in which title passes from the seller to the buyer, or when
possession and the burdens and benefits of ownership are transferred to the buyer. A sale may have occurred even if
the buyer does not have the right to possession until he partially or fully satisfies the terms of the contract.
(4-6-23)
04.
Tax Home. For income tax purposes, the term tax home refers to the taxpayer's principal place of
business, employment, station, or post of duty regardless of where he maintains his personal or family residence. A
taxpayer domiciled or residing in Idaho with a permanent post of duty in another state is an Idaho resident for Idaho
income tax purposes. However, he is not entitled to a deduction for travel expenses incurred in the other state since
that is his tax home.
(4-6-23)
05.
Terms. Terms not otherwise defined in the Idaho Income Tax Act or these rules will have the same
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 015
Page 11
meaning as is assigned to them by the Internal Revenue Code including Section 7701 relating to definitions of terms.
(4-6-23)
06.
Wages. The term wages relates to all compensation for services performed for an employer
regardless of the form of payment.
(4-6-23)