Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.546 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE - GENERAL RULES

Current through August 31, 2023
Section
				63-3027(13),
				Idaho Code
01.
Definitions
. For the purposes of this Rules
			 546 through
			 551, these terms have the following
			 meanings: (4-6-23)
a. Billing address. The
			 location indicated in the books and records of the taxpayer as the primary
			 mailing address relating to a customer's account as of the time of the
			 transaction as kept in good faith in the normal course of business and not for
			 tax avoidance purposes. (4-6-23)
b.
			 Business customer. A customer that is a business operating in any form,
			 including a sole proprietorship. Sales to a non-profit organization, to a
			 trust, to the U.S. Government, to a foreign, state or local government, or to
			 an agency or instrumentality of that government are treated as sales to a
			 business customer and must be assigned consistent with the rules for those
			 sales. (4-6-23)
c. Individual
			 customer. A customer that is not a business customer. (4-6-23)
d. Intangible property. Generally means
			 property that is not physical or whose representation by physical means is
			 merely incidental and includes, without limitation, copyrights; patents;
			 trademarks; trade names; brand names; franchises; licenses; trade secrets;
			 trade dress; information; know-how; methods; programs; procedures; systems;
			 formulae; processes; technical data; designs; licenses; literary, musical, or
			 artistic compositions; information; ideas; contract rights including broadcast
			 rights; agreements not to compete; goodwill and going concern value;
			 securities; and, except as otherwise provided in these rules, computer
			 software. (4-6-23)
e. Place of
			 order. The physical location from which a customer places an order for a sale
			 other than a sale of tangible personal property from a taxpayer, resulting in a
			 contract with the taxpayer. (4-6-23)
f. Population. The most recent population
			 data maintained by the U.S. Census Bureau for the year in question as of the
			 close of the taxable period. (4-6-23)
g. Related Party. (4-6-23)
i. A stockholder who is an individual, or a
			 member of the stockholder's family set forth in section
			 318 of the Internal Revenue Code if
			 the stockholder and the members of the stockholder's family own, directly,
			 indirectly, beneficially or constructively, in the aggregate, at least fifty
			 percent (50%) of the value of the taxpayer's outstanding stock;
			 (4-6-23)
ii. A stockholder, or a
			 stockholder's partnership, limited liability company, estate, trust or
			 corporation, if the stockholder and the stockholder's partnerships, limited
			 liability companies, estates, trusts and corporations own directly, indirectly,
			 beneficially or constructively, in the aggregate, at least fifty percent (50%)
			 of the value of the taxpayer's outstanding stock; or (4-6-23)
iii. A corporation, or a party related to the
			 corporation in a manner that would require an attribution of stock from the
			 corporation to the party or from the party to the corporation under the
			 attribution rules of the Internal Revenue Code if the taxpayer owns, directly,
			 indirectly, beneficially or constructively, at least fifty percent (50%) of the
			 value of the corporation's outstanding stock. The attribution rules of the
			 Internal Revenue Code shall apply for purposes of determining whether the
			 ownership requirements of this definition have been met.
			 (4-6-23)
h. State where a
			 contract of sale is principally managed by the customer. The primary location
			 at which an employee or other representative of a customer serves as the
			 primary contact person for the taxpayer with respect to the day-to-day
			 execution and performance of a contract entered into by the taxpayer with the
			 customer. (4-6-23)