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 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

• Form 1152 Idaho Travel and Convention Return Additional page (12-27-2017)
• Form 1152 INSTRUCTIONS Travel and Convention Return (12-30-2019)
• Form 1250 INSTRUCTIONS Greater Boise Auditorium District Tax Return (12-30-2019)
• Form 2 Application for Amusement Device Permit (05-25-2007)
• Form 3950 INSTRUCTIONS E911 Prepaid Wireless Fee Return (12-30-2019)
• Form 4150 INSTRUCTIONS Idaho Falls Auditorium District Tax Return (12-30-2019)
• Form 4250 INSTRUCTIONS Pocatello-Chubbuck Auditorium District Tax Return (12-30-2019)
• Form 850 INSTRUCTIONS Sales and Use Tax Return (12-30-2019)
• Form 850-U Self-Assessed Use Tax Return and Instructions (03-14-2019) F
• Form 852 INSTRUCTIONS County Assessor Sales Tax Return (12-30-2019)
• 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 (07-03-1995)
• 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 (08-05-2016) 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 (08-08-2019) 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 (11-25-2019)
• 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 & Use Tax Managed Audits (11-16-2010)
• Sales Tax Bracket Schedule (08-31-2006)
• Understanding a Sales and Use Tax Audit (11-16-2016)
• Vehicles & Vessels: Exemption Certificates (12-04-2018)
• Vehicles & 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.