Idaho Code
Idaho Code

Idaho Code § 63-3023 (2026)

Transacting business. 

✓ current as of May 2026
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Transacting business. 

Subject only to the limitations of the constitutions of the United States and of the state of Idaho, the term "transacting business" shall include owning or leasing, whether as lessor or lessee, of any property, including real and personal property, located in this state, or engaging in or the transacting of any activity in this state, for the purpose of or resulting in economic or pecuniary gain or profit.

Notes of Decisions
Cited in 4 cases, 1965–1998 · leading case: Richards v. Idaho State Tax Comm'n, 959 P.2d 457 (Idaho 1998).
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Richards v. Idaho State Tax Comm'n, 959 P.2d 457 (Idaho 1998). · cites it 10× “During the years at issue in this dispute, I.C. § 63-3023(a) defined a business situs as including, among other things, "being a stockholder of a corporation having income from Idaho sources having elected to file federal returns thereon pursuant to subchapter S of the Internal…”
TTX Co. v. Idaho State Tax Comm'n, 915 P.2d 713 (Idaho 1996). · cites it 8× “Therefore, under the express terms of I.C. § 63-3023, TTX has business situs in Idaho.”
Gee v. West, 409 P.2d 116 (Idaho 1965). · cites it 4× “I.C. § 63-3023 (1961, Ch. 328, § 6, p. 626) states: "The term `business situs' shall include * * * working for salary or wages, * * * or any other activity from which income is received, realized or derived from Idaho sources * * *.”
Humble Oil & Refining Co. v. Calvert, 414 S.W.2d 172 (Tex. 1967). “” 10 Idaho Code Ann. § 63-3023 (Supp.1965). Louisiana: “Other interest and dividends shall be attributed to the state in which the securities or credits producing such revenue have their situs, which shall be at the business situs of such securities or credits, if they have been…”
Idaho Code § 63-3023(a): 2 cases
Richards v. Idaho State Tax Comm'n, 959 P.2d 457 (Idaho 1998). “During the years at issue in this dispute, I.C. § 63-3023(a) defined a business situs as including, among other things, "being a stockholder of a corporation having income from Idaho sources having elected to file federal returns thereon pursuant to subchapter S of the Internal…”
TTX Co. v. Idaho State Tax Comm'n, 915 P.2d 713 (Idaho 1996). “Therefore, under the express terms of I.C. § 63-3023, TTX has business situs in Idaho.”
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