Idaho State Tax Commission

2020 sales and use tax draft forms: We want your Feedback!

We've posted online drafts of the following sales and use tax instructions and flyer for 2020. We invite your feedback on them. Please go to our Draft Forms webpage, and provide any comments by Thursday, August 27, 2020.

  • Form 852 Instructions, County Assessor Sales Tax Return. This was updated to clarify what qualifies as a reimbursable transaction and to add the 2021 interest rate.

Sales Tax Flyer

  • MVM-4, Private Party Vehicle Sales. IDAPA 35.01.02.106 tells us where to look for the value of a vehicle in the absence of a bill of sale. In 2018 we changed that from the value established as the "clean retail price" to the "average trad-in price in the most recent National Automobile Dealers Association (NADA) Official Used Car Guide for the same make, model, options, year, mileage, and condition. We updated the MVM-4 to match that value.

Posted 08-21-2020
tax pros

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.