Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.515 - PAYROLL FACTOR: COMPENSATION PAID IN IDAHO
Universal Citation: ID Admin Code 35.01.01.515
Current through September 2, 2024
Section 63-3027(16)(e), Idaho Code
01. In General. Compensation is paid in Idaho if one of the tests in Section 63-3027(16)(e), Idaho Code, is met.
02. Definitions. The following definitions are to be used for purposes of the payroll factor:
a. Incidental means a service that is temporary or transitory in nature, or that is rendered in connection with an isolated transaction.
b. Base of operations means the place of a more or less permanent nature where the employee starts his work and where he customarily returns to receive instructions from the taxpayer or communications from his customers or other persons, or to replenish stock or other materials, repair equipment, or perform any other functions necessary to his trade or profession.
c. Place from which the service is directed or controlled means the place where the power to direct or control is exercised by the taxpayer.
Effective April 6, 2023
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