IDAPA 35.01.01.385 — TAXABLE IN ANOTHER STATE: IN GENERAL (RULE 385)

Section 63-3027(4), Idaho Code
01.
In General. A taxpayer is subject to the allocation and apportionment provisions of Section 63-
3027, Idaho Code, if it has income from business activity that is taxable both within and without Idaho. A taxpayer's
income from business activity is taxable without Idaho if the taxpayer is taxable in another state within the meaning
of Section 63-3027(4), Idaho Code, as a result of that business activity. A taxpayer is taxable in another state if it
meets either of the following tests:
(4-6-23)
a.
The taxpayer is subject to one (1) of the taxes specified in Section 63-3027(4)(a), Idaho Code, as a
result of its business activity in another state; or
(4-6-23)
b.
Another state has jurisdiction to subject the taxpayer to a net income tax as a result of its business
activity, regardless of whether the state imposes the tax on the taxpayer.
(4-6-23)
02.
Not Taxable in Another State. A taxpayer is not taxable in another state with respect to a
particular trade or business merely because the taxpayer conducts activities in the other state pertaining to the
production of nonapportionable income or business activities relating to a separate trade or business.
(4-6-23)