{"data":{"id":"us-id/idaho-code-63-3023","jurisdiction":"us-id","citation":"Idaho Code § 63-3023","heading":"Transacting business.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3023/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:50Z","sha256":"f30594b6c5d8ea87b91f0173f01568362209292811e56521572aabd650560604","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3022v","next":"us-id/idaho-code-63-3024"},"notice":"GroundRules: Original legal text. Not legal advice."}