Production Exemption
- Businesses that qualify for the exemption
- Businesses that don't qualify for the exemption
- Purchases that qualify for the exemption
- Purchases that don't qualify for the exemption
- If you change the use of an item
- Logging, broadcasting, and publishing exemptions
- Buyer's responsibility when making exempt purchases
- Selling the goods you produce
- Seller's responsibility to document sales
- Use tax
- Laws and rules
- Print ALL
Use tax
When you buy, use, or store taxable goods in Idaho, but didn't pay sales tax when you bought them, you owe use tax.
Use tax is often due when:
- You buy goods from an internet retailer that doesn't collect tax
- You buy a taxable item from a seller who didn't charge sales tax because the seller has your exemption certificate on file
- You buy an item in a state that doesn't have sales tax, then bring the item to Idaho
- You change how you use an exempt item (See If you change the primary use of an item.)
Learn more about use tax on our Use Tax page.
