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Recreation and Admissions Equipment
You must pay sales tax on any equipment and supplies you buy to run your facility. Example You own a bowling alley. You must pay sales tax on all your bowling equipment and supplies.The Idaho Supreme Court has ruled that when recreation providers buy equipment for their customers to use as part of the paid recreation fees, […]
Recreation and Admissions Laws and Rules
Learn more about Recreation and Admissions: Sale (Idaho Code section 63-3612 – (2)(e) and (f)) Mixed Transactions (Sales Tax Rule 011) Admissions Defined (Sales Tax Rule 030) Food, Meals, Or Drinks (Sales Tax Rule 041) Outfitters, Guides, And Like Operations (Sales Tax Rule 047) Sales To And Purchases By Nonprofit Organizations (Sales Tax Rule 085) Sales And Purchases By Religious Organizations (Sales […]
Recreation and Admissions Basics Guide
This area of sales tax is very complex and constantly developing. The industry is continually inventing new ways to do business and even reinventing itself. The taxability of any transaction is highly dependent on the facts involved. This reference provides general guidance. Please contact the Tax Commission with questions or seek the advice of a […]
Taxable Sales – Recreation and Admissions
Taxable sales include: Fees paid to gain admission to a place or event. Fees paid to use, or to have the privilege of using, tangible personal property or facilities for recreation. Tangible personal property is property that you can feel or touch and that isn’t “real property” (e.g., real estate). Examples of taxable fees: Axe […]
Renting Out Tangible Personal Property
For tax purposes, rental of tangible personal property is considered a sale. There are two types of rentals: Bare equipment rentals. These are taxable. Fully operated equipment rentals. These aren’t taxable. Bare equipment rentals A bare equipment rental is when the owner rents out only the property, and the person who rents that property will […]
Leasing Out Tangible Personal Property
Leases of tangible personal property are considered taxable sales. The person leasing out the property (lessor) is a retailer. The lessor must collect tax unless the customer qualifies for an exemption and provides a completed Form ST-101 – Sales Tax Resale or Exemption Certificate. Lessees of qualifying interstate commerce vehicles can rent tax exempt if they […]
Buying Tangible Personal Property for Renting and Leasing
This section covers buying property that you’ll rent out or lease out.Bare rentals Any entity that makes bare rentals can buy the property exempt for resale using Form ST-101 – Sales Tax Resale or Exemption Certificate.Fully operated rentals Owners that make fully operated rentals are the users of the property. They must pay sales tax on […]
Trading In – Renting and Leasing Tangible Personal Property
Trading in property to rent or lease other property Lessees of property can trade in other property as partial payment for property they’ll lease. Retailers can reduce the taxable sales price by a trade-in allowance. Trade-in allowances can’t reduce the taxable sales price on rentals or leases between anyone else, such as private parties.There are three methods […]
Renting and Leasing Tangible Personal Property: Recordkeeping
You must keep records of all your rentals, leases and purchases for at least four years. The 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 accountExamples: Bills Receipts Invoices Credits granted Lease contracts All […]
Laws and Rules for Renting and Leasing Tangible Personal Property
Learn more about renting and leasing tangible personal property: Rentals or Leases of Tangible Personal Property — Sales Tax Rule 024 Retailer — Idaho Code section 63-3610, Sales Tax Rules 018 and 068 Sale — Idaho Code section 63-3612 Retail Sale – Sale at Retail — Idaho Code section 63-3609, Sales Tax Rule 011 Tangible Personal Property — Idaho Code section 63-3616 Promoter Sponsored Events — Idaho Code section 63-3620C, Sales Tax […]
Renting and Leasing Tangible Personal Property: Basics Guide
This guide explains sales and use tax requirements for anyone who rents out or leases out their tangible personal property in Idaho to others.Tangible personal property“Tangible personal property” means personal property that can be seen, weighed, measured, felt or touched, or perceived in any way by the senses. See Idaho Code section 63-3616.Tangible personal property includes vehicles, […]
Wholesalers Basics Guide
If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax (tax exempt).Wholesaler definedA wholesaler can be an individual, a business, a nonprofit organization, or a government agency. A wholesaler: Only sells goods to a customer who will resell them, or Only leases goods to a company that […]
Buying Goods for Resale – Wholesalers
Form ST-101 If you buy goods for resale from Idaho sellers, you must give them a completed Form ST-101 – Sales Tax Resale or Exemption Certificate.Fill in the form: Write the name and address of both the seller and your business at the top of the form. In section 1 “Buying for Resale,” line a — […]
Selling Goods – Wholesalers
Selling to resellers Wholesalers can sell goods without collecting tax from customers who will resell the goods. If the customers won’t resell all the goods, you must collect tax on the items they won’t resell. (See Selling at retail below.) To sell goods to a customer without collecting tax: Your customer must give you a completed Form ST-101 […]
Wholesalers Recordkeeping
You must keep records of all the purchases and sales your business makes. Your records must show that taxes have been properly reported and forwarded to the Tax Commission.Records you must keep Normal accounting books (which can include information stored on computers). Normal records include general ledgers, sales journals, purchases journals, etc. Documents that support […]
Laws and Rules for Wholesalers
Learn more about wholesalers: Retail Sale – Sale at Retail — Idaho Code section 63-3609; Sales Tax Rule 011 Retailer — Idaho Code section 63-3610; Sales Tax Rules 018 and 068 Retailer Engaged in Business in this State — Idaho Code section 63-3611 Substantial Nexus — Idaho Code section 63-3615A Permits – Issuance – Revocation – Penalties — Idaho Code section 63-3620; Sales Tax Rules 070, 122, and 123 Exemptions – […]
Food, Meals, and Drinks Guide
This guide explains Idaho sales and use tax law for furnishing, preparing, or serving food, meals or drinks. It describes how you should charge your customers tax and when to pay tax on what you buy to operate your business.Many types of businesses sell food, meals or drinks, including: Full-service restaurants Casual dining (e.g., fast […]
Sales Price – Food, Meals, and Drinks
The sale of food, meals and drinks is taxable.Taxable parts of a customer’s bill Charges for food or drinks served Cover charges Service charges other than tips Charges to prepare or serve food, drinks and meals for customers who supply the ingredients Nontaxable parts of a customer’s bill Tips that are all of these: Separately stated on […]
Coupons, Vouchers and Gift Cards – Food, Meals and Drinks
Customers often use coupons, vouchers or gift cards to pay for all or part of the bill. Tax these payment types as follows.CouponsVouchersVouchers are something that a customer can use for a discount on a product or service, such as a two-for-one dinner or a manicure at a reduced price. The customer buys the voucher […]
Exempt Sales – Food, Meals and Drinks
Sales of food, meals and drinks to certain customers, governments and organizations are exempt.Sales to Idaho or U.S. government agencies Sales billed to and paid directly by the U.S. federal government or an Idaho government agency (state, county or city) are exempt. They can pay the charges by check, credit card or cash. The qualifying […]
Exempt Uses – Food, Meals and Drinks
Giving away food, meals and beverages from your resale inventory isn’t subject to use tax in certain situations.Employee meals Retailers in the business of selling prepared food and beverages don’t owe use tax on the value of the food or beverages given to their employees.This exemption applies only to prepared food and beverages given to employees. Prepared […]
Food and Drink Sold with Admissions
Sometimes event organizers sell food, drinks and admission to an event for one price. In these cases, the event organizer charges or pays tax based on how the transaction is structured.Examples
Buying Goods for Resale – Food, Meals, and Drinks
Some of the things you use to sell or serve food, meals and drinks are exempt.Exempt goods when buying for resaleYou can buy goods without paying tax if the goods are all of the following: For resale to customers Included in the fee charged to customers Single-use items used by the customers Examples Food and […]
Recordkeeping for Food, Meals, and Drinks
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 you must keep Normal books of account Documents that support entries in the books of account Examples Bills Receipts Invoices Cash register tapes Credits granted […]
Laws and Rules for Food, Meals and Drinks
Learn more about food, meals and drinks: Exempt Private and Public Organizations — Idaho Code section 63-3622O Food, Meals, or Drinks — Sales Tax Rule 041 Imposition and Rate of the Use Tax – Exemptions — Idaho Code section 63-3621 Responsibility for Tax — Idaho Code section 63-3627; Sales Tax Rule 118 Returns and Payments — Idaho Code section 63-3623 Sale — Idaho Code section 63-3612 Sales and Purchases […]
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