IDAPA 35.01.01.530 — SALES FACTOR: DENOMINATOR (RULE 530)

Section 63-3027(10)(a), Idaho Code. The denominator of the sales factor includes the total gross receipts derived by
the taxpayer from transactions and activity in the regular course of its trade or business or otherwise required to be
included as apportionable income, except receipts excluded by Rules 525 through 559 and Rule 570 of these rules.
The denominator may not exceed the sum of all the numerators.
(4-6-23)