Idaho State Tax Commission

Idaho State Tax Commission

Sales/Use Tax - More Information For You

These pages provide more information on topics related to Idaho sales/use tax.

Aircraft Answering questions on your aircraft transaction (sale, lease, or purchase) and registration.
Business taxpayer self-service Two ways for you to request changes to your permit account.
Businesses Links to information on applying for business permits, online services, Idaho business websites, and federal government business websites.
Businesses and sales/use tax Idaho law requires retailers who are doing business in Idaho to get a seller's permit and collect sales tax on the sale of goods they ship or deliver to customers in Idaho.
Contractors working in Idaho For people who build, improve, repair, or alter real property.
Exemptions Some sales are exempt from tax.
Firearms Transfer Fees Information for Federal Firearms Licensees who receive guns for Idaho buyers from out-of-state sellers.
Local sales tax in Idaho Some Idaho resort cities and three auditorium districts have a local sales tax in addition to the state sales tax.
Nonprofits Income tax and sales tax information for religious, charitable, and nonprofit groups.
Rental of private homes/rooms/grounds Idaho charges a travel and convention tax to occupants of private campgrounds and vacation home rentals.
Repair shops You may be required to apply for a seller's permit and file regular sales tax returns.
Sales/Withholding Tax Basics Classes to help you apply for, file, and pay these taxes, and find the forms and other resources you need.
Short-Term Lodging For anyone who provides temporary lodging (30 days or less) for a fee in Idaho.
Successor's liability clearance letter Buying an existing business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability in the future.
Taxpayer Access Point (TAP) Use TAP to file and pay your sales tax and check on your account. Learn more at Intro to TAP and TAP FAQs.
Tax Update Read the most recent issue of our newsletter for the business community.
Vehicles and sales tax Sales tax is due when you buy a motor vehicle to use in Idaho.
Voluntary disclosure agreement program Designed to help businesses involved in multistate commerce voluntarily resolve prior tax filings and debts.

Last updated Nov. 15, 2016

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