Bill > H0677

This bill adds new legislation to prohibit the enforcement of taxation of Idaho businesses by certain out-of-state taxing entities. The bill aims to protect Idaho businesses from the overreach of out-of-state taxation, particularly in response to the Oregon corporate activity tax that has been imposed on Idaho businesses for sales to Oregon residents within Idaho. The bill cites the Commerce Clause of the U.S. Constitution and court rulings such as South Dakota v. Wayfair to argue that such out-of-state taxation violates constitutional requirements and is unacceptable to the state of Idaho. The new legislation declares any attempt by an out-of-state taxing entity to tax an Idaho business for transactions within Idaho as null and void and unenforceable.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2022/legislation/H0677/