Resources

• Sales/Use Tax home page (start here)
• Local Sales Tax
• Online, Catalog, and Out-of-state Shopping
• Direct Pay Authority

Classes

• Business Basics

Permits

• Idaho Business Registration
• Taxpayer Access Point (TAP)
• Promoter-Sponsored Events
• Temporary Seller's Permits

Forms & Instructions

• Draft documents for review
• Sales/use forms/instructions
• Due Dates for Sales/Use, Travel & Convention, GBAD, 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
• Businesses and Sales/Use Tax
• Contractors Working in Idaho
• Exemptions
• Farming & Ranching
• Firearms Transfer Fees and Taxes
• Food, Drink & Lodging (#16)
• Government (#52)
• Grocers (#12)
• Logging
• Lumber Manufacturing
• Medical Products and Prescriptions Exemption
• Mining
• Motor Vehicles (#14)
• Nonprofits
• Nonprofit Groups and Churches (#50)
• Out-of-State Businesses (#6)
• Out-of-State Retailers (Engaged in Business in this State) - House Bill 578
• Outfitters (#18)
• Printing (#35)
• Production Exemption
• Rental & Leasing Firms (#11)
• Repair Shops
• Retailers
• Schools (#51)
• Short-term Lodging
• Transportation (#41)
• Use Tax (#2)
• Vehicles and Sales Tax
• Vending Machines
• Wholesalers