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Selling Goods – Wholesalers
Selling to resellers Wholesalers can sell goods without collecting tax from customers who will resell the goods. If the customers won’t resell all the goods, you must collect tax on the items they won’t resell. (See Selling at retail below.) To sell goods to a customer without collecting tax: Your customer must give you a completed Form ST-101 […]
Wholesalers Recordkeeping
You must keep records of all the purchases and sales your business makes. Your records must show that taxes have been properly reported and forwarded to the Tax Commission.Records you must keep Normal accounting books (which can include information stored on computers). Normal records include general ledgers, sales journals, purchases journals, etc. Documents that support […]
Laws and Rules for Wholesalers
Learn more about wholesalers: Retail Sale – Sale at Retail — Idaho Code section 63-3609; Sales Tax Rule 011 Retailer — Idaho Code section 63-3610; Sales Tax Rules 018 and 068 Retailer Engaged in Business in this State — Idaho Code section 63-3611 Substantial Nexus — Idaho Code section 63-3615A Permits – Issuance – Revocation – Penalties — Idaho Code section 63-3620; Sales Tax Rules 070, 122, and 123 Exemptions – […]
Food, Meals, and Drinks Guide
This guide explains Idaho sales and use tax law for furnishing, preparing, or serving food, meals or drinks. It describes how you should charge your customers tax and when to pay tax on what you buy to operate your business.Many types of businesses sell food, meals or drinks, including: Full-service restaurants Casual dining (e.g., fast […]
Sales Price – Food, Meals, and Drinks
The sale of food, meals and drinks is taxable.Taxable parts of a customer’s bill Charges for food or drinks served Cover charges Service charges other than tips Charges to prepare or serve food, drinks and meals for customers who supply the ingredients Nontaxable parts of a customer’s bill Tips that are all of these: Separately stated on […]
Coupons, Vouchers and Gift Cards – Food, Meals and Drinks
Customers often use coupons, vouchers or gift cards to pay for all or part of the bill. Tax these payment types as follows.CouponsVouchersVouchers are something that a customer can use for a discount on a product or service, such as a two-for-one dinner or a manicure at a reduced price. The customer buys the voucher […]
Exempt Sales – Food, Meals and Drinks
Sales of food, meals and drinks to certain customers, governments and organizations are exempt.Sales to Idaho or U.S. government agencies Sales billed to and paid directly by the U.S. federal government or an Idaho government agency (state, county or city) are exempt. They can pay the charges by check, credit card or cash. The qualifying […]
Exempt Uses – Food, Meals and Drinks
Giving away food, meals and beverages from your resale inventory isn’t subject to use tax in certain situations.Employee meals Retailers in the business of selling prepared food and beverages don’t owe use tax on the value of the food or beverages given to their employees.This exemption applies only to prepared food and beverages given to employees. Prepared […]
Food and Drink Sold with Admissions
Sometimes event organizers sell food, drinks and admission to an event for one price. In these cases, the event organizer charges or pays tax based on how the transaction is structured.Examples
Buying Goods for Resale – Food, Meals, and Drinks
Some of the things you use to sell or serve food, meals and drinks are exempt.Exempt goods when buying for resaleYou can buy goods without paying tax if the goods are all of the following: For resale to customers Included in the fee charged to customers Single-use items used by the customers Examples Food and […]
Recordkeeping for Food, Meals, and Drinks
You must keep records of all the purchases and sales that your business makes. Your records must show that you properly collected, reported, and paid or forwarded taxes to Idaho.Records you must keep Normal books of account Documents that support entries in the books of account Examples Bills Receipts Invoices Cash register tapes Credits granted […]
Laws and Rules for Food, Meals and Drinks
Learn more about food, meals and drinks: Exempt Private and Public Organizations — Idaho Code section 63-3622O Food, Meals, or Drinks — Sales Tax Rule 041 Imposition and Rate of the Use Tax – Exemptions — Idaho Code section 63-3621 Responsibility for Tax — Idaho Code section 63-3627; Sales Tax Rule 118 Returns and Payments — Idaho Code section 63-3623 Sale — Idaho Code section 63-3612 Sales and Purchases […]
Grocers Basics Guide
This guide explains sales and use tax laws for grocers. Grocers are retailers who are primarily involved in selling food for home preparation and consumption.Grocers must have a valid seller’s permit, collect sales tax, file a sales tax return, and forward the tax to the Tax Commission. See our Retailers guide for information about getting an Idaho […]
Sales – Grocers
Taxable sales You must charge tax on most sales, including: Retail sales of food, drink, cosmetics, and household supplies to the final consumer Newspapers and magazines sold over a store counter Reusable grocery bags Sales through vending machines Rentals of items such as DVDs, video players and carpet shampooers Nontaxable sales Some nontaxable sales include: […]
Coupons, Vouchers and Gift Cards – Grocers
Customers often use coupons, vouchers or gift cards to pay for all or part of the bill. Tax these payment types as follows.CouponsVouchersVouchers are something that a customer can use for a discount on a product or service, such as a two-for-one dinner or a manicure at a reduced price. The customer buys the voucher […]
Buying Goods for Resale – Grocers
Some of the items you purchase for your business are exempt from sales tax.Taxable purchases Examples of items you must pay tax on when you buy them include: Fixtures, such as movable coolers, checkout stands, racks and shelving Office equipment, furniture, automobiles Price labels, stickers, ink, shelf labels (but not product labels that include commodity […]
Recordkeeping for Grocers
You must keep records of all the purchases and sales your business makes. Your records must show that you properly collected, reported and forwarded taxes to Idaho.Grocers can ask for relief from keeping detailed invoices of nontaxed sales by completing and mailing us Form ST-110 – Petition for Sales Tax Records Reduction By a Retail Food […]
Laws and Rules for Grocers
Learn more about grocery sales: Exempt Private and Public Organizations — Idaho Code section 63-3622O Imposition and Rate of the Use Tax – Exemptions — Idaho Code section 63-3621 Responsibility for Tax — Idaho Code section 63-327; Sales Tax Rule 118 Returns and Payments — Idaho Code section 63-3623 Sale — Idaho Code section 63-3612 Sales Price — Idaho Code section 63-3613; Sales Tax Rules 043 Taxes as State Money — Idaho […]
Grocers
Grocers are retailers who are primarily involved in selling food for home preparation and consumption. Basics Guide Basics Guide Sales You must charge tax on most sales Sales Coupons Customers often use coupons, vouchers or gift cards to pay their bill Coupons Buying Some of the items you purchase for your business are exempt from […]
Food, Meals, and Drinks
This guide explains Idaho sales and use tax law for furnishing, preparing, or serving food, meals or drinks. Basics Guide Basics Guide Sales Price Sales Price Coupons Coupons Food and Admissions Selling them together Admissions Exempt Sales Exempt Sales Exempt Uses Exempt Uses Buying Goods Exempt Buying Goods Recordkeeping Recordkeeping Laws and Rules Laws and […]
Lodging: Basics
This section explains the laws for Idaho sales and use taxes, Travel and Convention tax, and auditorium district tax for hotels, motels and other businesses that provide lodging in Idaho. It describes: How to charge your customers tax When to pay tax on goods you buy to operate your business How owners of short-term rentals and […]
Lodging: Types of Tax Due
These taxes only apply when you provide a rental for 30 days or less.Taxes you forward to the Tax Commission You might need to charge one or more of these taxes: Idaho sales tax when you provide sleeping rooms and nonsleeping rooms. Travel and convention tax when you provide sleeping rooms. An auditorium district tax when […]
Short-term Rental Marketplaces
“Short-term rentals” and “vacation rentals” are residences rented for a fee for 30 days or less. This is a rental of lodging, and it’s typically handled in one of two ways: Customers arrange short-term and vacation rentals through a third party that the owner hires to market and arrange the rentals. This third party is […]
Lodging: Exempt Rentals
Lodging rentals involving certain government agencies, and qualifying organizations might be exempt.Lodging rentals to certain government agencies and qualifying organizationsOnly lodging rentals that are directly billed and paid by the federal government, Idaho state or local government, and qualifying organizations is exempt.To rent lodging exempt, the buyer must complete and present one of these exemption […]
Sales Not Related to Lodging
Many lodging providers make sales of property or services that aren’t related to lodging. For information about those sales, see the following guides: Restaurants and Bars Vending machines Gift shops Golf, tennis, gym and spa services (guide not yet available)
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