Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.530 - SALES FACTOR: DENOMINATOR
Universal Citation: ID Admin Code 35.01.01.530
Current through August 31, 2023
Section 63-3027(10)(a), Idaho Code. The denominator of the sales factor includes the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business or otherwise required to be included as apportionable income, except receipts excluded by Rules 525 through 559 and Rule 570 of these rules. The denominator may not exceed the sum of all the numerators. (4-6-23)
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