Idaho State Tax Commission

Idaho State Tax Commission

This article is over 12 months old and may be out of date. Please check elsewhere on our website or contact us if you need more information.

Tax Commission News Release

Use tax payment required on Internet purchases

BOISE, IDAHO — Jan. 24, 2013 — If you’re gathering information to file your Idaho income tax return, don’t forget those purchases you made over the Internet in 2012.

You might not realize that if you don’t pay sales tax when you buy something online, you owe a “use tax” to the state. That’s true in every state that has a sales tax.

“The use tax has been around since the inception of the sales tax in 1965,” said Randy Tilley, administrator of the Idaho State Tax Commission’s Audit and Collections Division. “It’s in place to assure that items purchased for use in Idaho are treated the same as those that are sold in Idaho, and that our local merchants aren’t at a price disadvantage because of the requirement to charge sales tax.”

Idaho makes it easy for taxpayers to pay their use tax when they file their annual income tax return:

  • Full-year residents who file Form 40, (Idaho Individual Income Tax Return), can pay their use tax on line 28 of the tax return.
  • Part-year residents can pay it on line 48 of Form 43, (Idaho Part-Year Resident & Nonresident Income Tax Return).

Taxpayers can also fill out Form 850-U, (Idaho Self-Assessed Use Tax Worksheet and Return), available at, and pay use tax at any time during the year.

For more information about use tax, visit and enter “use tax” in the search box on the home page. You can also get help by calling the Idaho State Tax Commission at (800) 972-7660 toll free or 334-7660 in the Boise area.

Posted 01-24-2013

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.