Idaho State Tax Commission

Online Sellers

tax.idaho.gov/onlinesellers

Take these steps

  1. Register for an Idaho seller's permit. You can do that online at tax.idaho.gov/ibr.
  2. Forward the tax to the Tax Commission. Collect Idaho sales tax and file a sales tax return. See Retailers: Filing a return and forwarding the tax to the state
    1. Register for a free Taxpayer Access Point (TAP) account after you get your Idaho seller's permit in the mail.
    2. You can file and pay online through TAP.
  3. Keep records of all purchases and sales your business makes. See Retailers: Keeping records for more information.




Third-party sellers

As of June 1, 2019, Idaho law requires marketplace facilitators to collect and forward Idaho sales tax on third-party sales in Idaho. Have your marketplace facilitator provide written verification of the sales tax they're reporting. If your marketplace facilitator isn't collecting and forwarding tax on your sales, please include it on your own seller's permit.

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.