IDAPA 35.01.01.535 — SALES FACTOR: NUMERATOR (RULE 535)

Section 63-3027(10)(a), Idaho Code. The numerator of the sales factor includes gross receipts attributable to Idaho
and 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. All interest income, service charges, carrying charges, or time-price
differential charges incidental to gross receipts are included regardless of where the accounting records are
maintained or the location of the contract or other evidence of indebtedness.
(4-6-23)