Idaho State Tax Commission

Sales/Use Tax Hub

tax.idaho.gov/salesusehub

This is our "Sales/Use Tax Hub" page. Links to all related guides are listed below.

Resources Sales/Use Tax home page (start here) Use Tax Validate seller's permit number Amending Form 850   How can retailers buy tax exempt for resale?   City Sales Tax Auditorium Districts Direct Pay Authority Permits File/pay your sales tax on TAP Validate a seller's permit Register new/sold business – Get an Idaho seller's permit Request changes to your account Promoter-Sponsored Events Temporary seller's permits Forms & Instructions Draft documents for review Sales/use forms/instructions Due Dates for Sales/Use, Travel & Convention, Auditorium Districts, E911, and Withholding Policy, Reports Policy Documents Reports Law, Rules, and Decisions Sales Tax (Idaho Code section Title 63, Chapter 36) Sales and Use Tax Rules Decisions: Sales & Use Sales Tax Rules Committee Laws and rules are housed on an external website.

Guides for… Aircraft Amusement Devices Boats, Trailers, and Other Watercraft Contractors Working in Idaho Exemptions Farming & Ranching Firearms Transfer Fees and Taxes Food, Meals and Drinks Governments and Sales Tax Grocers Hotels, Motels and Short-Term Rentals International Registration Plan (IRP) Vehicles Logging Lumber Manufacturing Marketplace Facilitators Medical Products and Prescriptions Exemption Mining Motor Vehicles: Dealers Motor Vehicles: Private Parties and Nondealer Retailers Nonprofit and Religious Groups Off-Highway Vehicles Online Sellers (Wayfair Decision) Out-of-State Retailers Outfitters (#18) Printing and Publishing Production Exemption Recreation and Admissions Renting and Leasing Tangible Personal Property Repair Shops Retailers Schools Transportation: Ground, Air and Railroad Businesses Use Tax Vending Machines Voluntary Disclosure Agreement (VDA) Wholesalers

Forms, instructions, and other documents

(Date in parentheses is date the document was published or last revised.)
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• Form 1152 Idaho Travel and Convention Return Additional page (12-27-2017)
• Form 1152 INSTRUCTIONS Travel and Convention Return (11-12-2020)
• Form 1250 INSTRUCTIONS Greater Boise Auditorium Sales Tax (11-04-2020)
• Form 3950 Instructions E911 Prepaid Wireless Fee Return (08-18-2020)
• Form 4150 INSTRUCTIONS Idaho Falls Auditorium District Tax Return (08-18-2020)
• Form 4250 INSTRUCTIONS Pocatello-Chubbuck Auditorium District Tax Return (08-18-2020)
• Form 850 INSTRUCTIONS Sales and Use Tax return (11-05-2020)
• Form 850-U Self-Assessed Use Tax Return and Instructions (03-14-2019) F
• Form 852 Instructions County Assessor Sales Tax Return (11-04-2020)
• Form ADT Application for Amusement Device Permit (08-21-2020)
• Form ID CR-1 Contract Report for Private/Commercial/Federal Projects (05-26-2020) F
• Form ID CR-2 Contract Reports for Public Works (05-27-2020) F
• Form ID CR-3 Request for Tax Release (05-27-2020) F
• Form ID ST-RR1 Worksheet Sales and Use Tax Record of Returns Filed (04-03-2020) F
• Form ST-101 Sales Tax Resale or Exemption Certificate (07-13-2020) F
• Form ST-102 Use Tax Exemption Certificate, New Resident (04-16-2020) F
• Form ST-102NM Use Tax Exemption Certificate, Nonresident Military (04-16-2019) F
• Form ST-104G Sales Tax Exemption Claim - for Cash Purchases by Government Agencies (08-21-2020)
• Form ST-104HM Sales Tax Exemption on Lodging Accommodations and Instructions (10-08-2019) F
• Form ST-104HM Instructions Tax Exemption on Lodging Accommodations (10-22-2018)
• Form ST-104IC Sales Tax Exemption Certificate - Interstate Commerce Vehicles (10-23-2018) F
• Form ST-104NR Sales Tax Exemption Certificate - Nonresident Vehicle/Vessel (01-17-2019) F
• Form ST-108 Sales Tax Affidavit - Untitled Transport Trailer, Office Trailer, and Boat (04-15-2020) F
• Form ST-108PM Park Model Recreational Vehicle - Modification Affidavit (01-17-2019) F
• Form ST-108TR Occasional Sale Exemption Certificate - Office Trailer and Transport Trailer (04-30-2020) F
• Form ST-109 Off-Highway Vehicle or Vessel Registration Sales Tax Affidavit (07-14-2020) F
• Form ST-110 Petition for Sales Tax Records Reduction By a Retail Food Store (06-15-2020) F
• Form ST-111 Sales Tax Records - Retail Food Stores (06-10-2020) F
• Form ST-133 Sales Tax Exemption Certificate - Family or American Indian Sales (10-24-2018) F
• Form ST-133CATS Sales Tax Exemption Certificate - Capital Asset Transfer Affidavit and Instructions (08-21-2020) F
• Form ST-133GT Use Tax Exemption Certificate - Gift Transfer Affidavit (10-23-2018) F
• Form ST-134AC Sales Tax Exemption Certificate Aircraft - Exempt Use (07-09-2020) F
• Form ST-134NR Sales Tax Exemption Certificate Aircraft - Nonresidents (07-09-2020) F
• Form TCR Sales Tax Refund Claim (05-27-2009)
• Form VDA Voluntary Disclosure Application (08-14-2020) F
• Form WH-5 Public Works Contract Report (05-27-2020) F

• Bad Debt - Sales Tax Refund Claims in the Auto Industry (11-08-2016)
• Common Additional Charges for Property and Services (07-25-2019)
• Due Dates for Sales/Use, Travel & Convention, Auditorium Districts, E911, and Withholding (11-12-2020)
• Municipal Wastewater Gathering Systems, Distribution Systems and Treatment Plants (05-22-2019)
• Out-of-State Retailers (Engaged in Business in this State) - House Bill 578 (08-06-2018)
• Outfitters (#18) (04-02-2007)
• Sales Tax Bracket Schedule (08-31-2006)
• Understanding a Sales and Use Tax Audit (10-07-2020)
• Vehicles & Vessels: Exemption Certificates (12-04-2018)
• Vehicles and Vessels: Repairs (07-01-2019)
• Vehicles and Vessels: Taxable Sales Price (06-04-2019)

Page last updated November 14, 2019. Last full review of page: July 11, 2018.