Use Tax
tax.idaho.gov/use
How to report, file and pay use tax
Registered vehicles
A governmental agent collects tax when you register any vehicle that requires registration.
Individuals
- You make a large dollar purchase such as an airplane, boat, unregistered vehicle, art or jewelry.
- Boats: Use Form ST-109, Boat Registration Sales Tax Affidavit.
- Other items: Use Form 850-U, Idaho Self-Assessed Use Tax Worksheet and Return.
- Pay use tax due by the 20th of the month after you buy the item.
- You make small purchases such as office supplies, magazines, books and clothes. Calculate, report and pay tax in one of the following ways:
- Report and pay use tax due on Form 850-U, Idaho Self-Assessed Use Tax Worksheet and Return.
- Report and pay use tax due on your Form 40, Idaho Individual Income Tax Return, or Form 43, Idaho Part-Year Resident & Nonresident Income Tax Return.
Businesses and organizations
Retailers and wholesalers
Retailers and wholesalers must report and pay use tax they owe on their regularly filed sales tax return.
Not retailer or wholesaler
Businesses that aren't retailers or wholesalers report and pay use tax according to the following scenarios:
- You owe use tax most months: Get a use tax permit. See tax.idaho.gov/ibr for more information about registering for an account. There's no cost to obtain a permit.
- You make large-dollar purchases infrequently: Use Form 850-U, Idaho Self-Assessed Use Tax Worksheet and Return, to pay use tax by the 20th of the month after you buy the item.
- You make small, frequent purchases: Report and pay the use tax yearly on Form 41, Idaho Corporation Business Tax Return, or Form 41S, Idaho S Corporation Income Tax Return.
