Idaho § 63-4015 UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES

Idaho Statutes

§ 63-4015 — UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES

Idaho § 63-4015

Title 63REVENUE AND TAXATION

Ch. 40TAXPAYERS’ BILL OF RIGHTS

This text of Idaho § 63-4015 (UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES) 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 § 63-4015 (2026).

Text

(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 Unite

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(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.