Effective July 1, 2008, a retailer engaged in business in Idaho is to be defined as any retailer with substantial nexus in the state. A retailer has substantial nexus if both of the following apply:
To be considered as two related entities, the two parties must meet any one of the following tests:
The provisions of this section of Idaho code (Sec. 63-3615A, Substantial nexus) do not apply to retailers with sales less than $100,000 into Idaho in the previous year. (Ch. 49 (H.B. 360), Laws 2008, effective July 1, 2008).