Idaho State Tax Commission

Online Sellers

tax.idaho.gov/onlinesellers

Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace?

A new Idaho law affects retailers and marketplace facilitators as of June 1, 2019. It was passed in response to the U. S. Supreme Court Wayfair decision regarding economic nexus.

  • You might need to collect Idaho sales tax on sales in Idaho, even if you're not located in the state.
  • If you already have an Idaho seller's permit, you might need to get an additional permit if you operate as a marketplace facilitator.
New law requirements
Out-of-state retailers

Retailers without a physical presence in Idaho must collect Idaho sales tax when their sales in Idaho exceed $100,000 in the current or previous year. See Sections A and B of "Guides for different business types."

Marketplace facilitators

Marketplace facilitators without a physical presence in Idaho must collect Idaho sales tax when the combined total of their own sales in Idaho and their third-party sales in Idaho exceeds $100,000 in the current or previous year. They must have separate seller's permits for their sales in Idaho and their third-party sales. See sections C, D, and E of "Guides for different business types."

Idaho retailers

Retailers with a physical presence in Idaho who also are marketplace facilitators must collect Idaho sales tax on their third-party sales in Idaho. They must have separate seller's permits for their sales in Idaho and their third-party sales. See sections E and F of "Guides for different business types."

Retailers with a physical presence in Idaho must collect Idaho sales tax on their sales in Idaho. Read our Retailers guide for more information.

Out-of-state sellers who have certain agreements with Idaho retailers can find more information on the Click-through nexus page.

Page last updated May 1, 2019. Last full review of page: April 30, 2019.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.