Optional reporting for sales

Official textlegislature.idaho.govlast amended 1969

63-3702. Every multistate taxpayer as defined in said Compact and required to file a return in Idaho whose only activities within Idaho consist of sales and which does not own or rent real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within this state is not in excess of the dollar volume prescribed in article III, section 2, of the Multistate Tax Compact may elect to report its income and pay tax to the state of Idaho at the rate of one per cent (1%) of such dollar volume.

Amendment history

63-3702, added 1967, ch. 316, sec. 2, p. 928; am. 1969, ch. 301, sec. 1, p. 901.

Source: view the official text

In this chapter (9 sections)

63-3701 · Multistate tax compact enacted
63-3702 · Optional reporting for sales
63-3703 · Appointment to the multistate tax commission
63-3704 · Multistate tax commission — Designation of alternate
63-3705 · Attorney general or designee to be nonvoting member
63-3706 · Multistate tax compact advisory committee — Composition —…
63-3707 · Interstate audits participation — Limitation
63-3708 · Sharing of tax information
63-3709 · Multistate tax compact account — Creation — Appropriations

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