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Boats Laws and Rules
Learn more about boats, documented vessels, and boat trailers: 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, Sales Tax Rules 106 and 107 [Motor Vehicles] Definitions — Idaho code section 49-121 Idaho Safe Boating Act — Idaho code section 67-7003 Sales Price — Idaho code section 63-3613, Sales […]
Boats Basics Guide
Sales or use tax is due on the sale, lease, rental, transfer, donation or use of boats and trailers in Idaho unless a valid exemption applies. This guide explains sales and use tax requirements for buyers and sellers of boats and trailers. This guide applies to the following transactions: Sales and leases by Idaho dealers […]
Boats and Trailers Brought into Idaho
Sales tax might be due if you bring a motor vehicle or motorized vessel into Idaho.Individuals You might need to pay use tax on a boat or trailer that you bought outside of Idaho but intend to use inside the state.When tax is due You’re an Idaho resident Note: You might be able to reduce the amount of […]
Sales of Boats and Trailers by Dealers and Retailers
Sales price Dealers and retailers must collect sales tax on the sales price of boats and trailers at the time of the sale unless an exemption applies. Items that are nontaxable aren’t part of the sales price. The final amount you charge your customer can include both taxable and nontaxable items.What sales price includesSales price […]
Printing and Publishing Sales
SalesThe total amount you charge for most printed materials is taxable. This includes what you charge for labor and services to make a finished product, even if the materials are owned by your customer.Taxable salesAs a printer, you’ll charge tax on such things as: Artwork printed on a physical item (e.g., mugs, T-shirts) or delivered […]
Printing and Publishing Exemption
Qualifying for the production exemptionIf you manufacture, process or fabricate goods that you’ll sell, you might qualify to buy some equipment and supplies without paying sales or use tax. Read more in our Production Exemption guide.Historically, many printers qualified for this exemption because they primarily produced tangible personal property for resale. Tangible personal property means something you can feel, […]
Buying Goods for Resale – Printing and Publishing
Buying if you qualify for the production exemptionYou can buy certain goods exempt if you qualify for the production exemption. But you must carefully evaluate your purchases to see if they’re exempt when you’re a printer making and selling a mixture of both tangible personal property and non-tangible pesonal property (e.g., digital media). Example Your business […]
Recordkeeping for Printing and Publishing
You must keep records of all the purchases and sales your business makes. You must have a valid seller’s permit and your records must show that you properly collected, reported and forwarded taxes to Idaho. Learn how to register for a free permit on our Idaho Business Registration Information page.Records you must keep Normal books of account. […]
Printing and Publishing Laws and Rules
Learn more about printing and publishing: Equipment to Produce Certain Newspapers (Idaho Code section 63-3622T, Sales Tax Rule 127) Exempt Private and Public Organization (Idaho Code section 63-3622O) Nonprofit Organizations (Sales Tax Rule 085) Persons Engaged in Printing (Sales Tax Rule 054) Production Exemption (Idaho Code section 63-3622D, Sales Tax Rule 079) Rentals or Leases of Tangible Personal Property (Sales Tax Rule 024) Retailer (Idaho […]
Printing and Publishing Basics Guide
This guide explains Idaho sales and use tax for commercial printers. Commercial printers are retailers who produce printed materials that they’ll sell. This guide refers to commercial printers and publishers as “printers.”As a printer, you must have a valid seller’s permit, collect sales tax, file a sales tax return and forward the tax to the […]
Facility Rental – Recreation and Admissions
You can determine whether you should charge sales tax to someone renting all or part of your facility by asking these questions: Will the renter charge admission?Don’t collect tax from someone renting your facility if they’ll charge admission to an event they’ll hold there. They must give you a completed Form ST-101 – Sales Tax Resale […]
Recreation and Admissions Events
Tournaments and eventsYou must collect sales tax on fees you charge participants to enter a tournament or to participate in an organized event. You also must pay sales or use tax on any tangible personal property used or consumed during the event. This includes trophies or prizes handed out at the end of the event.Entry […]
Recreation and Admissions Equipment
You must pay sales tax on any equipment and supplies you buy to run your facility. Example You own a bowling alley. You must pay sales tax on all your bowling equipment and supplies.The Idaho Supreme Court has ruled that when recreation providers buy equipment for their customers to use as part of the paid recreation fees, […]
Recreation and Admissions Laws and Rules
Learn more about Recreation and Admissions: Sale (Idaho Code section 63-3612 – (2)(e) and (f)) Mixed Transactions (Sales Tax Rule 011) Admissions Defined (Sales Tax Rule 030) Food, Meals, Or Drinks (Sales Tax Rule 041) Outfitters, Guides, And Like Operations (Sales Tax Rule 047) Sales To And Purchases By Nonprofit Organizations (Sales Tax Rule 085) Sales And Purchases By Religious Organizations (Sales […]
Recreation and Admissions Basics Guide
This area of sales tax is very complex and constantly developing. The industry is continually inventing new ways to do business and even reinventing itself. The taxability of any transaction is highly dependent on the facts involved. This reference provides general guidance. Please contact the Tax Commission with questions or seek the advice of a […]
Taxable Sales – Recreation and Admissions
Taxable sales include: Fees paid to gain admission to a place or event. Fees paid to use, or to have the privilege of using, tangible personal property or facilities for recreation. Tangible personal property is property that you can feel or touch and that isn’t “real property” (e.g., real estate). Examples of taxable fees: Axe […]
Renting Out Tangible Personal Property
For tax purposes, rental of tangible personal property is considered a sale. There are two types of rentals: Bare equipment rentals. These are taxable. Fully operated equipment rentals. These aren’t taxable. Bare equipment rentals A bare equipment rental is when the owner rents out only the property, and the person who rents that property will […]
Leasing Out Tangible Personal Property
Leases of tangible personal property are considered taxable sales. The person leasing out the property (lessor) is a retailer. The lessor must collect tax unless the customer qualifies for an exemption and provides a completed Form ST-101 – Sales Tax Resale or Exemption Certificate. Lessees of qualifying interstate commerce vehicles can rent tax exempt if they […]
Buying Tangible Personal Property for Renting and Leasing
This section covers buying property that you’ll rent out or lease out.Bare rentals Any entity that makes bare rentals can buy the property exempt for resale using Form ST-101 – Sales Tax Resale or Exemption Certificate.Fully operated rentals Owners that make fully operated rentals are the users of the property. They must pay sales tax on […]
Trading In – Renting and Leasing Tangible Personal Property
Trading in property to rent or lease other property Lessees of property can trade in other property as partial payment for property they’ll lease. Retailers can reduce the taxable sales price by a trade-in allowance. Trade-in allowances can’t reduce the taxable sales price on rentals or leases between anyone else, such as private parties.There are three methods […]
Renting and Leasing Tangible Personal Property: Recordkeeping
You must keep records of all your rentals, leases and purchases for at least four years. The records must show that you properly collected, reported and paid or forwarded taxes to Idaho.Records to keep Normal books of account Documents that support entries in the books of accountExamples: Bills Receipts Invoices Credits granted Lease contracts All […]
Laws and Rules for Renting and Leasing Tangible Personal Property
Learn more about renting and leasing tangible personal property: Rentals or Leases of Tangible Personal Property — Sales Tax Rule 024 Retailer — Idaho Code section 63-3610, Sales Tax Rules 018 and 068 Sale — Idaho Code section 63-3612 Retail Sale – Sale at Retail — Idaho Code section 63-3609, Sales Tax Rule 011 Tangible Personal Property — Idaho Code section 63-3616 Promoter Sponsored Events — Idaho Code section 63-3620C, Sales Tax […]
Renting and Leasing Tangible Personal Property: Basics Guide
This guide explains sales and use tax requirements for anyone who rents out or leases out their tangible personal property in Idaho to others.Tangible personal property“Tangible personal property” means personal property that can be seen, weighed, measured, felt or touched, or perceived in any way by the senses. See Idaho Code section 63-3616.Tangible personal property includes vehicles, […]
Wholesalers Basics Guide
If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax (tax exempt).Wholesaler definedA wholesaler can be an individual, a business, a nonprofit organization, or a government agency. A wholesaler: Only sells goods to a customer who will resell them, or Only leases goods to a company that […]
Buying Goods for Resale – Wholesalers
Form ST-101 If you buy goods for resale from Idaho sellers, you must give them a completed Form ST-101 – Sales Tax Resale or Exemption Certificate.Fill in the form: Write the name and address of both the seller and your business at the top of the form. In section 1 “Buying for Resale,” line a — […]
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