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Sales to Passengers – Ground, Air, and Rail
When transportation companies like buses, airlines or railways sell passengers property that isn’t included in the price of a ticket, the property is taxable. Examples Food and drinks Souvenirs Reading materials Transportation companies making taxable sales are retailers who must have an Idaho seller’s permit. They must collect sales tax on items they sell, unless […]
Complimentary Items – Ground, Air, and Rail
The transportation company must pay tax on items it gives passengers as part of the ticket price. The company must: Pay Idaho sales or use tax on the sales price of items it buys in Idaho, even if the items aren’t distributed to passengers in Idaho Pay Idaho use tax on the cost of items […]
Recordkeeping for Ground, Air, and Rail
As a transportation provider, you must keep records of all the purchases and sales that your business makes. Your records must show that you properly collected, reported and paid or forwarded taxes to Idaho.Records to keep Normal books of account Documents that support entries in the books of account Examples: Sales records Bills Receipts Invoices […]
Laws and Rules for Ground, Air, and Rail
Learn more about common carriers: Motor Vehicles and Trailers Used in Interstate Commerce — Sales Tax Rule 101 Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits — Idaho code section 63-3622R Purchases Shipped Out-Of-State by a Common Carrier — Idaho code section 63-3622P Vehicles and Vessels – Gifts, […]
Ground, Air, and Railroad Businesses Basics Guide
This guide explains how Idaho sales and use tax laws apply to the transportation industry. It includes how Idaho taxes apply to sales and purchases that transportation companies make. This guide also covers exemptions, requirements for keeping records for sales and use taxes, and filing returns.
Leases and Rentals of Boats and Trailers by Dealers and Retailers
Leasing or renting a boat or trailer vehicle is considered a taxable sale in Idaho. A dealer or retailer that buys a boat or trailer to lease out can buy it for resale: Form ST-101 – Sales Tax Resale or Exemption CertificateThe sales price for a rental or lease of a boat or trailer is […]
Sales of Boats and Trailers by Private Parties
This section applies to sales, transfers, exempt sales, rentals and leases of boats and trailers between private parties. Private parties are individuals or businesses who aren’t dealers or retailers.Sales price In a sale between private parties, sales tax is due on the sale of a boat or trailer unless an exemption applies. A sale between private […]
Leasing Out or Renting Out Your Own Boat or Trailer
Leasing or renting a boat or trailer is a taxable sale in Idaho. You’re renting out or leasing out your boat or trailer if you allow someone to use it and you receive payment (cash, property, or other financial gain). Whether you’re a business owner or an individual, you’re a retailer if you make more than two […]
Donating or Giving Away a Boat or Trailer
Giving a boat or trailer to a person Transferring ownership of a boat or trailer to another person or entity is generally subject to tax, but certain gifts are exempt. A boat or trailer qualifies as an exempt gift if all of the following apply: You, as the giver, don’t receive services or anything of value for […]
Boat Repair and Winterization
The sale of services and property to repair and winterize boats might be taxable, depending on what the seller does to the boat. Parts are taxable. Labor for repair and maintenance isn’t taxable if it’s separately stated on the invoice. Otherwise, everything is taxable. The sale of boat covers is a taxable sale of tangible […]
Sales and Services Provided on Navigable Waters
Federal law prohibits taxing fees charged for traveling on navigable waters. This includes activities such as: Lake cruises Jet boating trips Rafting Fishing excursions Parasailing Tangible personal property The sale of tangible personal property separately stated from cruise or trip fees is taxable. Examples include: The portion of a fee for food or beverage sales […]
Boat Docks
Boat docks installed by a contractor are real property. The contractor must pay sales or use tax on the materials purchased. The contractor doesn’t charge tax to the customer. Repair of the dock is a real property repair. The contractor who repairs the dock must pay sales or use tax on the materials. Tangible personal property Sellers […]
Boats Recordkeeping
Dealers and retailers that sell or lease boats or trailers Your records for selling or leasing boats or trailers must be the same as any retailer.Businesses that sell or transfer boats or trailers to a related party Document the sale or transfer. Your records should include all of the following: Date of sale or transfer Sales […]
Boats Laws and Rules
Learn more about boats, documented vessels, and boat trailers: Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits — Idaho code section 63-3622R, Sales Tax Rules 106 and 107 [Motor Vehicles] Definitions — Idaho code section 49-121 Idaho Safe Boating Act — Idaho code section 67-7003 Sales Price — Idaho code section 63-3613, Sales […]
Boats Basics Guide
Sales or use tax is due on the sale, lease, rental, transfer, donation or use of boats and trailers in Idaho unless a valid exemption applies. This guide explains sales and use tax requirements for buyers and sellers of boats and trailers. This guide applies to the following transactions: Sales and leases by Idaho dealers […]
Boats and Trailers Brought into Idaho
Sales tax might be due if you bring a motor vehicle or motorized vessel into Idaho.Individuals You might need to pay use tax on a boat or trailer that you bought outside of Idaho but intend to use inside the state.When tax is due You’re an Idaho resident Note: You might be able to reduce the amount of […]
Sales of Boats and Trailers by Dealers and Retailers
Sales price Dealers and retailers must collect sales tax on the sales price of boats and trailers at the time of the sale unless an exemption applies. Items that are nontaxable aren’t part of the sales price. The final amount you charge your customer can include both taxable and nontaxable items.What sales price includesSales price […]
Printing and Publishing Sales
SalesThe total amount you charge for most printed materials is taxable. This includes what you charge for labor and services to make a finished product, even if the materials are owned by your customer.Taxable salesAs a printer, you’ll charge tax on such things as: Artwork printed on a physical item (e.g., mugs, T-shirts) or delivered […]
Printing and Publishing Exemption
Qualifying for the production exemptionIf you manufacture, process or fabricate goods that you’ll sell, you might qualify to buy some equipment and supplies without paying sales or use tax. Read more in our Production Exemption guide.Historically, many printers qualified for this exemption because they primarily produced tangible personal property for resale. Tangible personal property means something you can feel, […]
Buying Goods for Resale – Printing and Publishing
Buying if you qualify for the production exemptionYou can buy certain goods exempt if you qualify for the production exemption. But you must carefully evaluate your purchases to see if they’re exempt when you’re a printer making and selling a mixture of both tangible personal property and non-tangible pesonal property (e.g., digital media). Example Your business […]
Recordkeeping for Printing and Publishing
You must keep records of all the purchases and sales your business makes. You must have a valid seller’s permit and your records must show that you properly collected, reported and forwarded taxes to Idaho. Learn how to register for a free permit on our Idaho Business Registration Information page.Records you must keep Normal books of account. […]
Printing and Publishing Laws and Rules
Learn more about printing and publishing: Equipment to Produce Certain Newspapers (Idaho Code section 63-3622T, Sales Tax Rule 127) Exempt Private and Public Organization (Idaho Code section 63-3622O) Nonprofit Organizations (Sales Tax Rule 085) Persons Engaged in Printing (Sales Tax Rule 054) Production Exemption (Idaho Code section 63-3622D, Sales Tax Rule 079) Rentals or Leases of Tangible Personal Property (Sales Tax Rule 024) Retailer (Idaho […]
Printing and Publishing Basics Guide
This guide explains Idaho sales and use tax for commercial printers. Commercial printers are retailers who produce printed materials that they’ll sell. This guide refers to commercial printers and publishers as “printers.”As a printer, you must have a valid seller’s permit, collect sales tax, file a sales tax return and forward the tax to the […]
Facility Rental – Recreation and Admissions
You can determine whether you should charge sales tax to someone renting all or part of your facility by asking these questions: Will the renter charge admission?Don’t collect tax from someone renting your facility if they’ll charge admission to an event they’ll hold there. They must give you a completed Form ST-101 – Sales Tax Resale […]
Recreation and Admissions Events
Tournaments and eventsYou must collect sales tax on fees you charge participants to enter a tournament or to participate in an organized event. You also must pay sales or use tax on any tangible personal property used or consumed during the event. This includes trophies or prizes handed out at the end of the event.Entry […]
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