ID H0677

Prohibits out-of-state taxing entities from taxing Idaho businesses for sales or transactions conducted within Idaho between an Idaho business and a nonresident physically present in the state.

Declares any tax imposed in violation of this prohibition to be null, void, and unenforceable in Idaho, notwithstanding other Idaho law provisions.

Defines "out-of-state taxing entity" to include other U.S. states, territories, governmental subdivisions, and foreign nations or governments, but excludes the federal government.

Establishes legislative intent to protect Idaho citizens from out-of-state tax overreach, specifically citing Oregon's corporate activity tax effective January 1, 2020, which the state claims violates the Commerce Clause and Due Process Clause.

Takes effect immediately upon passage and approval under emergency provisions.