Transacting business

Official textlegislature.idaho.govlast amended 2007

63-3023. Subject only to the limitations of the constitutions of the United States and of the state of Idaho, the term "transacting business" shall include owning or leasing, whether as lessor or lessee, of any property, including real and personal property, located in this state, or engaging in or the transacting of any activity in this state, for the purpose of or resulting in economic or pecuniary gain or profit.

Amendment history

63-3023, added 1959, ch. 299, sec. 23, p. 613; am. 1961, ch. 328, sec. 6, p. 622; am. 1988, ch. 197, sec. 1, p. 375; am. 1995, ch. 111, sec. 17, p. 360; am. 2007, ch. 59, sec. 1, p. 141.

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In this chapter (40 sections)

63-3022B · Deduction for Energy efficiency upgrades
63-3022C · Deduction for alternative energy device at residence
63-3022D · Deduction of expenses for household and dependent care…
63-3022E · Household deduction for dependents sixty-five years of age…
63-3022F · Computation of tax where taxpayer restores substantial…
63-3022G · Moneys paid to Japanese-Americans for reparations for World…
63-3022H · Deduction of capital gains
63-3022I · Adoption expenses
63-3022J · Deduction of value for technological equipment
63-3022K · Medical savings account
63-3022L · Individuals who are owners of an interest in a pass-through…
63-3022M · Expenses and interest relating to tax exempt income
63-3022N · Marriage penalty adjustment
63-3022O · Adjustment — Property acquired after September 10, 2001 —…
63-3022P · Health insurance costs
63-3022Q · Long-term care insurance
63-3022R · certain loss recoveries
63-3022S · Income earned on an Indian Reservation
63-3022U · deduction for certain charitable contributions
63-3022V · deduction for first-time home buyers
63-3023 · Transacting business
63-3024 · Individuals’ tax and tax on estates and trusts
63-3024A · Food tax credits and refunds
63-3024B · Idaho tax rebate fund
63-3025 · Tax on corporate income
63-3025A · Franchise tax
63-3025B · Organizations exempt from the tax imposed by this chapter
63-3025C · Corporations exempt from minimum tax
63-3025D · Payment for dependents sixty-five years of age or older or…
63-3026 · Computing Idaho taxable income of resident individuals,…
63-3026A · Computing Idaho taxable income of part-year or nonresident…
63-3026B · affected business entities — state and local taxation…
63-3027 · Computing Idaho taxable income of multistate or unitary…
63-3027A · Computing Idaho taxable income of corporations not subject…
63-3027B · Water’s-edge election
63-3027C · Election is binding — Treatment of dividends
63-3027D · Presumptions and burdens of proof
63-3027E · Operative dates
63-3029 · Credit for income taxes paid another state
63-3029A · Income tax credit for charitable contributions — Limitation

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