The Idaho State Tax Commission has amended state sales and use tax administrative rules to reflect click-through nexus provisions the state passed in 2018. The legislation, effective as of July 1, 2018, expanded the definition of “retailer engaged in business in the state” to include retailers that exceed $10,000 in Idaho sales through referrals from in-state businesses. Retailers that meet this requirement have collection and remittance requirements.
Under the new law, retailers may rebut the presumption that they are soliciting sales in Idaho through referrals by presenting their rebuttal to the State Tax Commission. Revisions to state tax rules reflect the new law’s inclusion of the possibility for rebuttal for out-of-state retailers, as defined by Section 63-3611of Idaho code.
For our previous coverage of this topic, visit our news item: Idaho Enacts Click-Through Nexus Legislation. (Amended Idaho Reg. Sec. 35.01.02.018, Idaho State Tax Commission, January 2, 2019)