When you need to file and pay depends on the type of seller’s permit you have. You must file a return even if you didn’t make any sales. This is true no matter what type of seller’s permit you have.
If you’re late filing or paying
Interest
You owe interest on the overdue tax from the original due date of the return until the tax is paid. See annual interest rates.
Penalty
You owe a penalty if you:
- Don’t file a tax return on time. The penalty is 5% of the tax due for each month the return is late, to a maximum of 25%.
- File a return but don’t submit the tax due. The penalty is 0.5% of the tax due for each month the tax due is late, to a maximum of 25%.
Note: No penalty is due if no tax is due. The minimum penalty is $10. Even if your return or payment is only one day late, you still owe the entire month of penalty.
Filing and paying on temporary seller’s permits
For both types of temporary seller’s permits, you’ll use a simple form to report sales and submit the sales tax you collect. You must file a return even if you don’t make any sales.
Due dates
Temporary seller’s permits for your own sales activities and Idaho events where you sell
- File and pay within 15 days after your permit’s expiration date.
- Report all sales, including event sales.
Temporary seller’s permits for a specific event where you sell
- File and pay within 15 days after the end of the event.
- Report all sales for this event.
How to file
Online
Use TAP (if you have a TAP account). You can’t use TAP if you take a credit for Sales Tax Paid on Resale Merchandise.
Paper form
By mail or in person. Use the form we emailed you. Contact us if you can’t find that email.
How to pay
You must send in any sales tax you collect by your filing date. See the E-pay page for ways to pay.
Note: You can’t use Quick Pay.
Filing and paying on a regular seller’s permit
You must file a return even if you don’t make any sales.
With a regular seller’s permit, your schedule to file and send in tax is based on how much you sell. Before your due date, we’ll mail you a customized Form 850. If you have a TAP account, you’ll also see your return there.
Sales tax is due on the accrual method of accounting. That means you forward sales tax to the state with the return for the period in which you made that sale. This applies even if your customer hasn’t paid you by the time your tax return is due.
Due dates
We’ll set you up to file returns on a monthly, quarterly, semiannual, or annual basis.
- Most retailers file returns every month. They forward the tax due for each month by the 20th day of the following month. If the 20th falls on a weekend or holiday, the return and payment are due on the next workday. For example, the taxes you collected in July are due by August 20.
- Retailers who owe less than $750 tax per quarter pay their taxes quarterly. These taxes are due within 20 days after the end of the quarter.
- Semiannually or annually. If you’re a distributor or a wholesaler with only a few sales, you can apply to file returns and forward taxes every six months, or once per year. Taxes paid every six months are due by July 20 and January 20. Taxes paid once per year are due by January 20.
What to report
Report all your sales on your Form 850. This includes any sales you made at events.
Important: Don’t report any sales you make through registered marketplace facilitators or short-term rental marketplaces that already report those sales to us.
How to file
You can file in one of these ways:
Online
Use TAP (if you have a TAP account). You can’t use TAP if you take a credit for Sales Tax Paid on Resale Merchandise.
Paper form
By mail or in person. Use the Form 850 we sent. Make sure the form is:
- Preprinted with the correct period. (Don’t use forms from a previous month, quarter, or year.)
- Preprinted with the correct employer name and account number. (Don’t use forms for a previous owner.)
Contact us if you can’t find the correct form.
Filing if you have no sales
You must file a return even if you don’t make any sales.
If you report “$0” sales for 12 months in a row, we’ll cancel your permit. A cancelled permit isn’t valid, and you can’t use it to make sales or buy goods for resale.
Filing an amended return
How to pay
You must send in any sales tax you collect by your filing date. See the E-pay page.