Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-4015
unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES
# (1)
No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present within the state of Idaho while engaging in the business transaction. Notwithstanding any provision of chapter 13, title 10 , Idaho Code, to the contrary, any attempt to tax an Idaho business in contravention of this section violates the United States constitution, is null and void, and shall not be enforced in the state of Idaho.
# (2)
For the purpose of this section, an "out-of-state taxing entity" means another state or territory of the United States, or any governmental subdivision thereof, or any foreign nation or government. An "out-of-state taxing entity" does not include the United States government.
Amendment history
63-4015, added 2022, ch. 312, sec. 2, p. 1005.
Source: view the official text
In this chapter (12 sections)
- 63-4001 · Definitions
- 63-4002 · Acquisition of location information
- 63-4003 · Communication in connection with tax collection
- 63-4004 · Harassment or abuse
- 63-4005 · False or misleading representations
- 63-4006 · Unfair practices
- 63-4007 · Multiple tax obligations
- 63-4008 · Recording of interviews
- 63-4009 · Installment payments
- 63-4010 · Quotas prohibited
- 63-4011 · Civil liability
- 63-4015 · unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES