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Purchases that Qualify for Logging Exemption
Purchase Requirements An item qualifies for the exemption, if it meets all of the following requirements: Primarily used in the logging process.See Idaho Code section 63-3607A. Necessary or essential – you can’t harvest trees without it. Directly used in or consumed during logging – after the beginning and before the end of the process: The logging process begins when you first […]
Taxable items – Logging
Even if you qualify for the logging exemption, some items are still taxable. The following commonly used items are taxable to loggers:Safety equipment and supplies, regardless of use Examples Fire suppression equipment, including fire trucks and extinguishers Hard hats, helmets, gloves, shoulder pads, ear plugs, calk boots, safety chaps Equipment and supplies used for slash […]
Change Use of Exempt Item – Logging
If you change the primary use of an item If you buy an item exempt to use in a logging activity, it becomes taxable if you stop using it in a logging activity. You must then pay tax on the fair market value of the item. Example You buy a chain saw that you’ll use […]
Buyer’s Responsibility for Logging Exemption
Buyer’s responsibility when making exempt purchases You must keep records of all your purchases, and show whether you paid tax on them. Records must show what you bought, when you bought it, how much you paid for the goods, and how much tax you paid. Your accounting records must include the standard books and records […]
Certificates for Logging Exemption
To buy an item exempt from sales tax, give the seller a completed exemption certificate.ST-101, Idaho Resale or Exemption Certificate Form ST-101 – Sales Tax Resale or Exemption CertificateFill in the form: Write the name and address of both the seller and your business at the top. In section 2 “Producer Exemptions,” check the box […]
Sales by or to Loggers
Selling the timber you harvest WholesalersIf you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.RetailersIf you sell to a final consumer, you might be a retailer. Read more in our Retailers guide.Examples of sales you must collect tax on if you’re a retailer: Selling […]
Introduction to Medical Products Exemption
This guide explains Idaho sales and use tax laws for buying and selling medical supplies and prescriptions. It describes who can buy which kinds of medical supplies and prescriptions without tax.Buyers that qualify for the exemption Medical equipment and supplies listed in Idaho Code section 63-3622N are exempt from sales tax when bought by: A practitioner who’ll administer […]
Exempt Buyers for Medical Products Exemption
See the Definitions section for definitions of some terms on this page. PractitionerA practitioner who’ll administer or distribute medical supplies and drugs under a work order or prescription can buy them exempt.Seller’s responsibilityKeep on file a completed Form ST-101 – Sales Tax Resale or Exemption Certificate, showing the reason for the exemption. Don’t charge tax on future exempt purchases.PatientsPatients […]
Definitions for Medical Products Exemption
Practitioner Audiologist Chiropractor Dentist Denturist Nurse practitioner Ophthalmologist Optometrist Orthodontist Physician Physician assistant Podiatrist Psychologist Surgeon OR any person licensed under Title 54 Idaho Code to prescribe, administer or distribute the medical products listed in this guide.DrugTo be defined as a drug, and article must meet at least one of these conditions: An article recognized as a drug […]
Giving Away Free Medical Products and Prescriptions
Companies often give free medical products or drugs to practitioners, entities or individuals. This donor company giving the items away is the user of the items. As the user, the donor company owes tax on the items. The recipient does not owe use tax on the items received.Giver’s responsibility:You must pay Idaho use tax on […]
Laws and Rules for Medical Products and Prescriptions
Learn more about medical products and prescriptions: Prescriptions (Idaho Code section 63-3622N; Sales Tax Rule 100) Certificates for Resale and Other Exemption Claims (Sales Tax Rule 128) Definitions (Idaho Code section 54-1705; Sales Tax Rule 010) Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Storage – Use (Idaho Code section 63-3615) Idaho Code Title 54 Professions, Vocations, and Businesses […]
Nonprofits Buying Exempt
Idaho law allows certain nonprofits to buy everything exempt and allows other nonprofits to buy specific items exempt.Nonprofit groups that can buy everything exemptThere might be additional conditions. Read Idaho Code section 63-3622O for more detail or contact us with your question. Advocates for Survivors of Domestic Violence and Sexual Assault, Inc. American Red Cross Blind Services Foundation, Inc. Canal companies — Nonprofit only […]
Sales Nonprofits Make
Nonprofit groups that make taxable sales are retailers. They must get an Idaho sales tax permit and collect and forward tax to the state. If a nonprofit has one-time or infrequent sales, it can get a temporary permit.Taxable Sales Gift shop sales (even if admission to the event or facility is tax exempt) Admissions to recreational events […]
Nonprofits and Donations
As a nonprofit, you don’t owe sales or use tax on things you receive as gifts, including items, cash, gift cards or certificates, labor or personnel time. The rest of this section gives general guidance about your donors’ tax obligations. You can share this information with donors who ask. Note: Any potential deduction or credit for a […]
Recordkeeping for Nonprofits
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 Nonprofits
Learn more about nonprofit and religious groups: Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Sale (Idaho Code section 63-3612) Exempt Private and Public Organizations (Idaho Code section 63-3622O) Money-Operated Dispensing Equipment (Idaho Code section 63-3622II; Sales Tax Rule 095) Incidental Sales by Religious Corporations or Societies (Idaho Code section 63-3622KK) School, Church and Senior […]
Governments
This guide explains how Idaho sales tax laws apply to government organizations. It includes how Idaho taxes the sales and purchases by governments.Governments that are exempt Sales to all government agencies and their political subdivisions are taxable, with the following exceptions: Idaho government entities and political subdivisions are exempt from sales and use tax. They […]
Schools Basics
This section explains how Idaho sales tax laws apply to schools like yours. It includes how Idaho taxes sales and purchases that schools make. And, it also covers donations you receive, requirements for keeping records, and filing returns.Schools exemption A school that Idaho law defines as an educational institution can buy everything exempt from sales tax. Educational […]
Basics: Nonprofits and Religious Groups
This section explains how Idaho sales and use tax laws apply to nonprofit organizations and religious groups. It includes how Idaho taxes sales and purchases that these groups make. It also covers donations the groups receive, requirements for keeping records, and filing returns.There are many types of organizations that don’t operate to make a profit: […]
Aircraft
If you’re thinking of buying or selling an aircraft in Idaho, you may have some questions about registration and taxes. The Idaho State Tax Commission and the Idaho Division of Aeronautics have partnered to provide you the information you need to help make your aircraft transaction (sale, lease, or purchase) and registration a success.When aircraft can […]
Boats, Trailers, and Other Watercraft
This guide explains sales and use tax requirements for buyers and sellers of boats and trailers. Basics Guide Basics Guide Brought into Idaho Boats and trailers bought in another state and brought into Idaho Brought into Idaho Dealer Sales Sales of boats and trailers by dealers and retailers Sales Dealer Leases Leases and rentals of […]
Ground, Air, and Railroad Businesses
Basics Guide Basics Guide Ground For ground transportation companies Ground Air For air transportation companies Air Rail For railroad transportation companies Rail Sales to Passengers Sales to passengers are taxable Sales Complimentary Items Complimentary items are taxable Complimentary Items Recordkeeping Records Laws and Rules Laws and Rules
Motor Vehicles
Dealers For motor vehicle dealers Dealers Nondealers For nondealer retailers and private parties Nondealers
Off-Highway Vehicles
Basics Guide Basics Guide Dealer Sales Sales of off-highway vehicles by dealers and retailers Sales Dealer Leases Leases and rentals of off-highway vehicles by dealers and retailers Dealer Leases Private Party Sales Sales of off-highway vehicles by private parties Private Party Sales Private Party Rentals Leasing out or renting out your own off-highway vehicle Private […]
International Registration Plan (IRP) Vehicles
This guide explains Idaho’s sales and use taxes for IRP vehicles. Basics Guide Basics Guide Buying Exempt Buying exempt for an IRP fleet Buying Exempt Taxing Taxing an IRP fleet and the items you use in business Taxing Recordkeeping Recordkeeping Laws and Rules Laws and Rules
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