ID H0578

Amends Idaho Code Section 63-3611 to revise the definition of "retailer engaged in business in this state" for sales and use tax purposes.

Requires retailers to engage in recurring solicitation of Idaho residents or purposefully direct business activities at state residents, and maintain sufficient contact with the state to enable tax collection and remittance.

Establishes that the definition includes retailers with physical presence, representatives, property leasing operations, installation/servicing activities, franchisees, licensees, or substantial nexus under Idaho Code Section 63-3615A.

Expands definition to include retailers with agreements with Idaho-based persons who refer potential purchasers if cumulative gross receipts from referred Idaho customers exceed $10,000 in the preceding 12 months.

Allows retailers to rebut the presumption of solicitation through in-state persons if they can establish no such persons engaged in activity satisfying constitutional nexus requirements during the relevant 12-month period, with the State Tax Commission authorized to promulgate implementing rules.