Rebates Paid To Certain Real Estate Developers

Section 63-4502, Idaho Code 01. Qualifying Shopping Center Location. A retailer with multiple stores in Idaho needs to file a separate return for any store located in a qualifying shopping center. A retailer who ceases operation in a qualifying shopping center notifies the Tax Commission and cancels the sellers’ permit for that location. (7-1-26) 02. Developer Responsibilities. The developer of a qualifying shopping center provides the names and taxpayer identification numbers of the stores located in the shopping center to the Tax Commission. The developer also notifies the Tax Commission whenever a new retailer begins operation or when a retailer ceases operations in a qualifying shopping center. (7-1-26) 137. -- 999. (RESERVED)