Amends and adds to existing law to further define "retailer"; and "retailer engaged in business in this state" for state sales tax purposes for determining a nexus to Idaho; and to reduce personal; and corporate income tax rates.

TAXATION POLICIES - Amends and adds to existing law to further define "retailer"; and "retailer engaged in business in this state" for state sales tax purposes for determining a nexus to Idaho; and to reduce personal; and corporate income tax rates.