Idaho § 63-3023 TRANSACTING BUSINESS

Idaho Statutes

§ 63-3023 — TRANSACTING BUSINESS

Idaho § 63-3023

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3023 (TRANSACTING BUSINESS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3023 (2026).

Text

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.

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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.

Legislative 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.]