Bill > H0578

This bill amends existing law to revise the definition of "retailer engaged in business in this state." The key provisions include: 1. Expanding the definition to include any retailer that has an agreement with a person in Idaho under which the person refers potential purchasers to the retailer, either through a website link, presentation, or other means, and the retailer's cumulative gross receipts from sales to those referred purchasers exceed $10,000 in the preceding 12 months. 2. Providing a way for a retailer to rebut the presumption that it is soliciting sales in Idaho through such referral agreements, by showing that no person in Idaho engaged in any solicitation on the retailer's behalf that would satisfy the nexus requirement under the U.S. Constitution during the 12-month period in question. 3. Authorizing the State Tax Commission to promulgate rules to administer these new provisions.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2018/legislation/H0578/