Search Category: Sales Tax
Nonprofit and Religious Groups
This guide explains how Idaho sales and use tax laws apply to nonprofit organizations and religious groups. It includes how Idaho taxes sales and purchases that these groups make. This guide also covers donations made to the groups, requirements for keeping records for sales and use taxes, and filing returns.
There are many types of organizations that don’t operate to make a profit:
- Health organizations
- Social-service organizations
- Charitable organizations
- Museums
- Religious organizations, including:
- Churches
- Synagogues
- Temples
- Mosques
- Fellowship groups
- Spiritual groups
- Social clubs
- Civic organizations
This guide refers to these organizations as “nonprofits.”
Sales to and purchases by nonprofits in Idaho are taxable unless an exemption applies.
Taxable transactions include:
- Buying, renting or leasing tangible personal property
- Admissions to events
- Using property or facilities for recreation
- Hotel accommodations
Aircraft
If you’re thinking of buying or selling an aircraft in Idaho, you may have some questions about registration and taxes. The Idaho State Tax Commission and the Idaho Division of Aeronautics have partnered to provide you the information you need to help make your aircraft transaction (sale, lease, or purchase) and registration a success.
When aircraft can be sold or purchased tax exempt
There are some cases in which the sale of an aircraft may be exempt.
- The customer is exempt from all taxes (like the U.S. government).
- The aircraft will be used primarily to transport passengers or freight for hire.
In this case the exemption applies to:- Commercial airlines,
- Air ambulance services, and
- Charter flight businesses.
The exemption doesn’t apply to:
- Hot air balloons,
- Gliders, and
- Other recreational craft.
- Aircraft sold to nonresidents — even if delivery is taken in Idaho — if the buyer certifies that the aircraft:
- Will be taken directly out of Idaho and immediately registered in another state or nation, and
- Won’t be required to be registered under Idaho laws, and
- Won’t be used or stored in Idaho more than 90 days in any 12-month period.
- Aircraft purchased by aircraft dealers for resale (see Resale Exemption).
To buy tax exempt, the customer must complete and sign 
Form ST-101 – Sales Tax Resale or Exemption Certificate. See our Retailers and Wholesalers guides.
What you can buy tax exempt
Registered dealer
If you’re a registered dealer making a purchase for resale, you must give your supplier a completed form ST-101. Once the supplier has your ST-101 on file, you can buy aircraft and any parts needed for their repair exempt from tax, as long as the items are held in inventory for resale.
Retail sales
As a retailer, you can sell an aircraft, its repair parts, and oil exempt from sales tax if your customer is holding the aircraft for resale, rental, or lease in the normal course of business. In this case, your customer must provide you a completed form ST-101.
When use tax is due
Use tax is a tax on goods that you put to use or store in Idaho. If you haven’t paid sales tax on these goods, you owe use tax (unless the items are held for resale or an Idaho exemption applies). If you’ve paid the correct sales tax to another state — at least equal to or greater than Idaho’s tax — you don’t owe use tax. The sales tax must be separately stated on your receipt. The use tax rate is the same as the sales tax rate. Use tax is paid to the state using Form 850-U – Self-Assessed Use Tax Return and Instructions.
Purchases by aircraft dealers
You must pay tax when you buy items that will be used by your business rather than being held for resale. If your vendor didn’t charge sales tax, you owe Idaho a use tax. Any item you originally purchased for resale but withdrew from inventory for business or personal use is also subject to use tax. You pay use tax to the state using your regular sales tax return.
Aircraft leases
If the sale of the aircraft is considered taxable, then the lease of the aircraft is also taxable. For more information on leases, see our Renting and Leasing Tangible Personal Property guide.
How tax applies to aircraft used for flight instruction
Aircraft used primarily for flight instruction aren’t considered to be held for resale, so their purchase is taxable (as are their parts and oil). When aircraft held for resale are used for flight instruction, a reasonable fair rental value must be established for the aircraft use, and the business giving the instruction must pay use tax on that value.
The purchase of the flight instruction by a student isn’t subject to sales tax.
How tax applies to aircraft used for flying services
The purchase of aircraft used primarily for flying services, such as recreational flights, is taxable (as are the aircraft parts and oil). Recreational flights include balloon rides, sightseeing, wildlife viewing, and similar activities.
Applying tax to runways (instead of roads)
For more information
- Idaho Code sections 63-3608, 63-3609, 63-3610, 63-3611, 63-3622GG, 36-6312, 36-3614
- Sales Tax Administrative Rule 037: Aircraft and Flying Services
- Sales Tax Administrative Rule 038: Flying Clubs
Boats, Trailers, and Other Watercraft
This guide explains sales and use tax requirements for buyers and sellers of boats and trailers.
Basics Guide
Brought into Idaho
Boats and trailers bought in another state and brought into Idaho
Dealer Sales
Sales of boats and trailers by dealers and retailers
Dealer Leases
Leases and rentals of boats and trailers by dealers and retailers
Private Party Sales
Sales of boats and trailers by private parties
Private Party Rentals
Leasing out or renting out your own boat or trailer
Donating
Donating or giving away a boat or trailer
Repairs
Boat repair, including winterization fees
Sales on Water
Sales and services provided on navigable waters
Boat Docks
Boat dock installation or repair
Recordkeeping
Laws and Rules
Ground, Air, and Railroad Businesses
Basics Guide
Ground
For ground transportation companies
Air
For air transportation companies
Rail
For railroad transportation companies
Sales to Passengers
Sales to passengers are taxable
Complimentary Items
Complimentary items are taxable
Motor Vehicles
Dealers
For motor vehicle dealers
Nondealers
For nondealer retailers and private parties
Off-Highway Vehicles
Basics Guide
Dealer Sales
Sales of off-highway vehicles by dealers and retailers
Dealer Leases
Leases and rentals of off-highway vehicles by dealers and retailers
Private Party Sales
Sales of off-highway vehicles by private parties
Private Party Rentals
Leasing out or renting out your own off-highway vehicle
Donating
Donating or giving away an off-highway vehicle
International Registration Plan (IRP) Vehicles
This guide explains Idaho’s sales and use taxes for IRP vehicles.
Basics Guide
Buying Exempt
Buying exempt for an IRP fleet
Taxing
Taxing an IRP fleet and the items you use in business
Firearms Transfer Fees and Taxes
If an Idaho citizen buys a firearm from an out-of-state dealer or private citizen, federal law prohibits the firearm from being shipped directly to the purchaser. Instead, it must be sent to a Federal Firearms Licensee (FFL) in Idaho. Over 1,200 FFLs in Idaho carry licenses issued by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), including gun shops and sporting goods stores.
As directed by the ATF, the FFL is responsible for running the required background checks before releasing firearms to the buyer. A fee is normally charged for this service, typically called a firearm transfer fee or gun transfer fee.
An Idaho citizen who wants to buy a firearm from an out-of-state dealer or private citizen must first confirm that a local FFL will accept the shipment.
If the FFL is only performing a service by accepting the shipment and performing the required background checks, no sales tax should be charged on the firearm transfer fee.
Wholesalers
If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax.
Basics Guide
Buying Goods
Need an exemption to buy goods for resale?
Selling Goods
Are you selling to resellers or as a retailer?
Renting and Leasing Tangible Personal Property
Basics Guide
Renting
Renting tangible personal property is a taxable sale
Leasing
Leasing tangible personal property is a taxable sale
Buying
Buying property that you’ll rent out or lease out
Trading In
Trading in property to rent or lease other property