Wine delivered to your home
The business that ships wine to a your home typically pays any wine tax that’s due.
If you haven’t paid Idaho sales tax on the purchase of wine delivered to your home, you owe use tax. When in doubt, check your invoice to see if the business charged you sales tax.
Bringing wine into Idaho
While distributors, wineries, and direct shippers pay the wine tax, you as a consumer might owe use tax when you buy wine outside of Idaho and bring it into the state.
If you haven’t paid any U.S. state sales tax on the purchase of the wine, you owe Idaho use tax. If the amount of sales tax you paid to another state is less than 6%, you owe Idaho use tax on the difference.
However, if you’re a new resident of Idaho who brought the wine with you at the time of your move, you only owe use tax on wine bought less than three months before moving to Idaho.
If you’re a military member temporarily assigned to Idaho, you and your spouse also might qualify for an exemption from use tax. See our Military webpage for more information.