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.
History:
[63-4015, added 2022, ch. 312, sec. 2, p. 1005.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 40 - TAXPAYERS’ BILL OF RIGHTS
Section 63-4001 - DEFINITIONS.
Section 63-4002 - ACQUISITION OF LOCATION INFORMATION.
Section 63-4003 - COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
Section 63-4004 - HARASSMENT OR ABUSE.
Section 63-4005 - FALSE OR MISLEADING REPRESENTATIONS.
Section 63-4006 - UNFAIR PRACTICES.
Section 63-4007 - MULTIPLE TAX OBLIGATIONS.
Section 63-4008 - RECORDING OF INTERVIEWS.
Section 63-4009 - INSTALLMENT PAYMENTS.
Section 63-4010 - QUOTAS PROHIBITED.
Section 63-4011 - CIVIL LIABILITY.
Section 63-4015 - UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES.