Nonprofit and Religious Groups
Laws and rules
Learn more about nonprofit and religious groups:
- Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072)
- Sale (Idaho Code section 63-3612)
- Exempt Private and Public Organizations (Idaho Code section 63-3622O)
- Money-Operated Dispensing Equipment (Idaho Code section 63-3622II; Sales Tax Rule 095)
- Incidental Sales by Religious Corporations or Societies (Idaho Code section 63-3622KK)
- School, Church and Senior Citizen Meals (Idaho Code section 63-3622J)
- Literature (Idaho Code section 63-3622I)
- Sales To and Purchases By Nonprofit Organizations (Sales Tax Rule 085)
- Sales and Purchases By Religious Organizations (Sales Tax Rule 086)
- Boy Scout, Girl Scout and 4-H Group Sales and Purchases (Sales Tax Rule 089)
- Occasional Sales (Idaho Code section 63-3622K; Sales Tax Rule 099)
- Yard Sales, Sales (Sales Tax Rule 097)
- Vehicles and Vessels – Gifts, Military Personnel, Nonresident, New Resident, Tax Paid to Another State, Sales to Family Members, Sales to American Indians, and Other Exemptions (Sales Tax Rule 107)
- Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits (Idaho Code section 63-3622R)
- Computer Equipment, Software, and Data Services (Sales Tax Rule 027)
- Hunting or Shooting Sports (Idaho Code section 63-3622SS)
Laws and rules are housed on an external website.
