Idaho State Tax Commission

Idaho State Tax Commission

Tax Commission News Release

Reminder: use tax due on untaxed purchases

BOISE, IDAHO — March 20, 2013 — If you’re gathering information to file your Idaho individual income tax return, you might not realize that if you don’t pay sales tax when you buy merchandise, you probably owe a “use tax” to the state. That’s true in every state that has a sales tax, according to the Idaho State Tax Commission.

Check your invoices to see whether sales tax was collected on the following purchases, which may require a use tax payment:

  • Magazine subscriptions
  • Book and record clubs
  • Out-of-state catalog purchases
  • Merchandise bought over the Internet (including digital music, movies, books, games, etc.)
  • Purchases in a state where no sales tax is charged
  • Untaxed purchases of merchandise from Idaho vendors

If sales tax was not collected, Idaho makes it easy for taxpayers to pay their use tax when they file their annual income tax return, which is due by April 15.  Simply total your untaxed purchases, multiply that total by .06, and enter that amount, rounded to the nearest dollar, on the appropriate line of your income tax return (see below):

  • Full-year residents who file Form 40, (Idaho Individual Income Tax Return), can pay their use tax on line 28 of the tax return.
  • Part-year residents can pay use tax on line 48 of Form 43, (Idaho Part-Year Resident & Nonresident Income Tax Return).

Taxpayers can also fill out Form 850-U, (Idaho Self-Assessed Use Tax Worksheet and Return), available at tax.idaho.gov, and pay use tax at any time during the year.
 

If you have a sales or use tax account, don’t report your business sales or use tax on your individual income tax return; rather, continue to report that tax on your sales and use tax returns.
 

For more information about use tax, visit tax.idaho.gov and enter “use tax” in the search box on the home page. You can also get help by calling the Idaho State Tax Commission at (800) 972-7660 toll free or 334-7660 in the Boise area.
 

Posted 03-20-2013

Return to top of page

Search our site