Special Rules: Special Industries (Rule 580)

Section 63-3027(18), Idaho Code 01. Adoption of MTC Special Industry Regulations. This rule incorporates by reference the MTC special industry regulations as adopted in Subsection 003.01 of these rules. Copies of the MTC special industry regulations may also be obtained from the main office of the Idaho State Tax Commission. The following special industries are to apportion income in accordance with the applicable MTC regulation: (4-6-23) a. Construction Contractors. The apportionment of income derived by a long-term construction contractor is to be computed in accordance with MTC Regulation IV.18.(d). as adopted July 10, 1980; (4-6-23) b. Airlines. The apportionment of income derived by an airline is to be computed in accordance with MTC Regulation IV.18.(e). as adopted July 14, 1983; (4-6-23) c. Railroads. The apportionment of income derived by a railroad is to be computed in accordance with MTC Regulation IV.18.(f). as adopted July 16, 1981; (4-6-23) d. Trucking Companies. The apportionment of income derived by motor common carriers, motor contract carriers, or express carriers that primarily transport tangible personal property of others is to be computed in accordance with MTC Regulation IV.18.(g). as amended July 27, 1989, for taxable years beginning on or after January 1, 1997. (4-6-23) e. Television and Radio Broadcasting. The apportionment of income derived from television and radio broadcasting is to be computed in accordance with MTC Regulation IV.18.(h). as amended April 25, 1996, for taxable years beginning on or after January 1, 1995. (4-6-23) f. Publishing. The apportionment of income derived from the publishing, sale, licensing or other distribution of books, newspapers, magazines, periodicals, trade journals or other printed material is to be computed in accordance with MTC Regulation IV.18.(j). as adopted July 30, 1993, for taxable years beginning on or after January 1, 1995. (4-6-23) g. Financial Institutions. See Rule 582 of these rules for the apportionment of income by a financial institution for taxable years beginning on or after January 1, 1998. (4-6-23) 02. References. See Rule 581 of these rules for the applicability of references used in the MTC special industry regulations and the calculation of the apportionment percentage. (4-6-23) 581. SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS (RULE 581). Section 63-3027(s), Idaho Code. For purposes of applying the rules applicable to Section 63-3027, Idaho Code, references in the MTC special industry regulations means the following: (4-6-23) 01. Article IV. Of The Multistate Tax Compact. (4-6-23) a. Article IV. means Section 63-3027, Idaho Code. (4-6-23) b. Article IV.1 means Section 63-3027(1), Idaho Code. (4-6-23) c. Article IV.2 means Section 63-3027(2), Idaho Code. (4-6-23) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.01 Idaho State Tax Commission Income Tax Administrative Rules Section 581 Page 88 d. Article IV.3 means Section 63-3027(3), Idaho Code. (4-6-23) e. Article IV.4 means Section 63-3027(4), Idaho Code. (4-6-23) f. Article IV.5 means Section 63-3027(5), Idaho Code. (4-6-23) g. Article IV.6 means Section 63-3027(6), Idaho Code. (4-6-23) h. Article IV.7 means Section 63-3027(7), Idaho Code. (4-6-23) i. Article IV.8 means Section 63-3027(8), Idaho Code. (4-6-23) j. Article IV.9 means Section 63-3027(10)(a), Idaho Code. (4-6-23) k. Article IV.10 means Section 63-3027(16)(a), Idaho Code. (4-6-23) l. Article IV.11 means Section 63-3027(16)(b), Idaho Code. (4-6-23) m. Article IV.12 means Section 63-3027(16)(c), Idaho Code. (4-6-23) n. Article IV.13 means Section 63-3027(16)(d), Idaho Code. (4-6-23) o. Article IV.14 means Section 63-3027(16)(e), Idaho Code. (4-6-23) p. Article IV.15 means Section 63-3027(10)(a), Idaho Code. (4-6-23) q. Article IV.16 means Section 63-3027(12), Idaho Code. (4-6-23) r. Article IV.17 means Section 63-3027(13), Idaho Code. (4-6-23) s. Article IV.18 means Section 63-3027(17), Idaho Code. (4-6-23) 02. MTC Regulations. (4-6-23) a. Regulation IV.1 means Rules 330 through 354 of these rules. (4-6-23) b. Regulation IV.2 means Rule 325 and Rules 355 through 384 of these rules. (4-6-23) c. Regulation IV.3 means Rules 385 through 399 of these rules. (4-6-23) d. Regulation IV.9 means Rules 450 through 459 of these rules. (4-6-23) e. Regulation IV.10 means Rules 460 through 479 of these rules. (4-6-23) f. Regulation IV.11 means Rules 480 through 489 of these rules. (4-6-23) g. Regulation IV.12 means Rules 490 through 499 of these rules. (4-6-23) h. Regulation IV.13 means Rules 500 through 514 of these rules. (4-6-23) i. Regulation IV.14 means Rules 515 through 524 of these rules. (4-6-23) j. Regulation IV.15 means Rules 525 through 539 of these rules. (4-6-23) k. Regulation IV.16 means Rules 540 through 545 of these rules. (4-6-23) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.01 Idaho State Tax Commission Income Tax Administrative Rules Section 582 Page 89 l. Regulation IV.17 means Rules 546 through 559 of these rules. (4-6-23) m. Regulation IV.18.(a) means Rules 560 through 564 of these rules. (4-6-23) n. Regulation IV.18.(b) means Rules 565 through 569 of these rules. (4-6-23) o. Regulation IV.18.(c) means Rules 570 through 574 of these rules. (4-6-23) 03. Tax Administrator. Tax Administrator means Tax Commission. (4-6-23) 04. This State. This state means Idaho. (4-6-23) 05. The Apportionment Percentage. (4-6-23) a. The default apportionment method in Idaho is sales factor only. If any MTC special industry regulation adopted by Idaho includes a property and payroll factor, by default, those provisions will be ignored, and the taxpayer will only use the sales factor provisions to calculate an apportionment percentage. However, pursuant to Section 63-3027(10)(b), Idaho Code, taxpayers subject to special industry regulations may elect to use the property, payroll, and sales factors, if the special industry regulation applicable to them provides for a property and/or payroll factor. See Rule 310 for instructions on making the election. (4-6-23)