Use Tax
tax.idaho.gov/use
Record-keeping
Individuals
Individuals can use the worksheet format in Form 850-U, Idaho Self-Assessed Use Tax Worksheet and Return, to track their untaxed purchases.
Businesses and organizations
Many businesses keep a use-tax accrual account to post tax due when they post purchases on which tax is due. Some businesses keep a use tax worksheet that lists purchases and inventory withdrawals on which use tax is due.
Whatever method your business uses, you must keep the records at least four years if you have a use tax permit. Businesses that don't have a permit must keep records for at least seven years.
