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Wholesalers

If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax. Basics Guide Basics Guide Buying Goods Need an exemption to buy goods for resale? Buying Selling Goods Are you selling to resellers or as a retailer? Selling Recordkeeping Recordkeeping Laws and Rules Laws and Rules

Firearms Transfer Fees and Taxes

If an Idaho citizen buys a firearm from an out-of-state dealer or private citizen, federal law prohibits the firearm from being shipped directly to the purchaser. Instead, it must be sent to a Federal Firearms Licensee (FFL) in Idaho. Over 1,200 FFLs in Idaho carry licenses issued by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), including gun shops […]

Renting and Leasing Tangible Personal Property

Basics Guide Basics Guide Renting Renting tangible personal property is a taxable sale Renting Leasing Leasing tangible personal property is a taxable sale Leasing Buying Buying property that you’ll rent out or lease out Buying Trading In Trading in property to rent or lease other property Trading In Recordkeeping Recordkeeping Laws and Rules Laws and […]

Repair Shops

Tangible personal property The repair of tangible personal property includes repairs to: Appliances Automobiles Bicycles Computers and other office electronics Electric motors Farm equipment Furniture Recreational equipment Saws (including sharpening) Shoes Televisions and other home electronics Watches Any other tangible personal property (See Idaho code section 63-3616.)If you sell tangible personal property as part of a repair, […]

Recreation and Admissions

Do you charge admission to a place or event? Do you charge for using — or privilege of using — recreational equipment, meeting rooms, or facilities? This guide can help you understand sales tax requirements for your business as they relate to recreation and admissions in Idaho. Basics Guide Basics Guide Taxable Sales Taxable Sales […]

Printing and Publishing

This guide explains Idaho sales and use tax for commercial printers. Commercial printers are retailers who produce printed materials that they’ll sell. Basics Guide Basics Guide Sales The total amount you charge for most printed materials is taxable Sales Exemption You might qualify to buy some equipment and supplies without paying sales or use tax […]

Outfitters

This information is based on the sales tax laws and rules in effect on April 1, 2007.Should I charge tax on the fees customers pay for my outfitting services?It depends on the service you provide. Idaho law imposes a sales tax on charges for using tangible personal property or other facilities for recreation. Some fees […]

Online Sellers

Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace? Basics Guide Basics Guide Business Types Business Types Explanation of Terms Explanation of Terms Click-Through Nexus Referral (“click-through”) agreements with Idaho retailers Click-Through Nexus Laws and Rules Laws and Rules VDA Voluntary Disclosure […]

Hotels, Motels and Short-Term Rentals

Basics Basics Rental Marketplaces Includes vacation rentals Marketplaces Taxes to Charge Taxes to Charge Nonlodging Sales That lodging providers make Nonlodging Sales Exempt Lodging For qualifying organizations Exempt Lodging Buying Exempt Buying Exempt Filing Filing Recordkeeping Recordkeeping Laws and Rules Laws and Rules

Food – Retailers

Grocers Sales and use tax information for primarily involved in selling food for home preparation and consumption Grocers Food, Meals, and Drinks Sales and use tax information for furnishing, preparing, or serving food, meals or drinks Food and Drinks

General

All retail sales in Idaho are taxable unless specifically exempted by Idaho or federal law. A sale is exempt from sales and use tax only if Idaho law specifically allows an exemption. For example: The buyer is: An organization that can buy all goods and services exempt from sales and use tax An organization or […]

Production Exemption

Does your business manufacture, process, or fabricate goods that you’ll sell? If so, you might qualify to buy some equipment and supplies without paying sales or use tax. This is called the production exemption. General General Farming and Ranching Farming and Ranching Lumber Manufacturing Lumber Mining Mining

Logging

Do you harvest forest trees that you or someone else will sell? If so, you might qualify to buy some equipment and supplies without paying sales or use tax. This is called the logging exemption.Are you a lumber manufacturer instead? See Lumber Manufacturing: Production Exemption. Sales Selling timber you harvest or vendors selling to loggers […]

Medical Products

This guide explains Idaho sales and use tax laws for buying and selling medical supplies and prescriptions. Basics Guide Basics Guide Giveaways If you give away medical products Giveaways Exempt Buyers Exempt Buyers Definitions Definitions Laws and Rules Laws and Rules

City Sales Taxes

Some Idaho resort cities have a local sales tax in addition to the state sales tax. These local sales taxes are sometimes also referred to as local “option” taxes because the taxes are decided by the voters in the community affected. Resort cities have a choice in what’s taxed and can include everything that’s subject to […]

Sales and Use Tax Forms

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Sales and Use Tax Guides

Use Tax Basics Guide

Use tax is a tax on goods you use or store in Idaho that haven’t been properly taxed. You owe Idaho use tax if you didn’t pay sales tax on goods that aren’t exempt. The use tax rate is the same as the sales tax rate. Use tax is one of the most overlooked and misunderstood […]

How to Report, File and Pay Use Tax

Registered vehicles A governmental agent collects tax when you register any vehicle that requires registration.Individuals You make a large dollar purchase such as an airplane, boat, unregistered vehicle, art or jewelry. Boats: Use Boat Registration Sales Tax Affidavit. Other items: Use Form 850-U – Self-Assessed Use Tax Return and Instructions. Pay use tax due by the 20th […]

Getting Use Tax Credit for Another State’s Sales Tax

You don’t owe Idaho use tax if you correctly paid another U.S. state’s sales tax* and its rate was equal to or greater than Idaho’s. You owe the difference if the other U.S. state’s sales tax rate is less than Idaho’s. Example Tracy buys a computer while visiting Seattle. She’s correctly charged Washington state sales […]

Retailers

Basics Guide Basics Guide Collecting Sales tax Collecting Sales Price What it includes Sales Price Goods Retailers Buy When exemptions apply Buying Goods

Transportation

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. Motor Vehicles For motor vehicle dealers and private party […]

Organizations and Sales Tax

Nonprofits and Religious Groups Nonprofits and Religious Organizations that Can Buy Everything Exempt Organizations

Contractors Working in Idaho

Contractors working in Idaho are subject to Idaho sales, use, and business income taxes, as well as income tax withholding.Contractors defined A contractor is someone who builds, improves, repairs, or alters real property. The property may be commercial, residential, or for a government entity. Contractors include prime contractors, general contractors, subcontractors, and speculative builders. (Speculative […]

Military

Purchases while stationed in IdahoWith few exceptions, members of the military owe sales or use tax on purchases they make while stationed in Idaho. This applies regardless of residency status. A common exception is a purchase from a military-owned facility such as the commissary.Bringing personal property into IdahoIf you’re a military member temporarily assigned to […]