IDAPA 35.01.01.547 — SALES FACTOR: RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY

(RULE 547).
Section 63-3027(13)(b), Idaho Code. In the case of a rental, lease or license of tangible personal property, the receipts
from the sale are in this state if and to the extent that the property is in this state. If property is mobile property that is
located both within and without this state during the period of the lease or other contract, the receipts assigned to this
state are the receipts from the contract period multiplied by the fraction computed under Rule 475.03 (as adjusted
when necessary to reflect differences between usage during the contract period and usage during the taxable year).
(4-6-23)