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Lodging: Buying Goods for Resale
You can buy exempt some of the things you use to sell lodging, other services and property.Nontaxable goodsYou don’t have to pay tax on goods you place in lodging, such as: Facial tissue, toilet tissue and disposable laundry bags Soap, lotion, shampoo and conditioner Disposable drinking glasses, disposable utensils, shoe-shine cloths and shower caps Stationery, […]
Lodging: Filing Returns
Report and pay the lodging taxes using the correct form:SalesFor Idaho state sales tax and other retail sales tax, find your return in your TAP account. See the Form 850 instructions. See more in Filing and Paying Travel and Convention For the Travel and Convention tax, find your return in your TAP account. See the Form […]
Lodging: Recordkeeping
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 (books of account can include information stored on computers) Documents that support entries in the books of account […]
Lodging: Laws and Rules
Learn more about hotels, motels and short-term rentals: Sale — Idaho Code section 63-3612; Sales Tax Rule 011 Exempt Private and Public Organizations — Idaho Code section 63-3622O Responsibility for Tax — Idaho Code section 63-3627; Sales Tax Rule 118 Returns and Payments — Idaho Code section 63-3623 Sales Price — Idaho Code section 63-3613; Sales Tax Rules 043 Taxes as State Money — Idaho Code section 63-3623A Hotels, Motels and Campgrounds […]
Explanation of Terms – Online Sellers
Economic nexus As of June 1, 2019, retailers without a physical presence in Idaho (out of-state retailers) must collect Idaho sales tax if their sales in Idaho exceed $100,000 in the current or previous calendar year.Marketplace facilitators A marketplace facilitator is a person that provides a marketplace for third-party sellers. You’re a marketplace facilitator if […]
Click-through Nexus – Online Sellers
Are you out of state and have referral (“click-through”) agreements with Idaho retailers? This sometimes is called relationship nexus. You must have a valid Idaho seller’s permit, collect sales tax, file sales tax returns, and forward the tax to the state if you meet all these criteria: You have no physical presence in Idaho. You entered into […]
Laws and Rules for Online Sellers
Marketplace facilitator — Idaho Code section 63-3605E House Bill 259 (2019) Retailer engaged in business in this state — Idaho Code section 63-3611 House Bill 578 (2018) Learn more about Idaho tax statutes Learn more about our RulesQuestionsIf you have questions about your responsibilities in this area, please contact us at Submit a question or call (208) 334-7660 in the Boise area or toll free […]
Online Sellers Guide
Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace?An Idaho law affects retailers and marketplace facilitators as of June 1, 2019. Idaho passed the law in response to the U. S. Supreme Court Wayfair decision regarding economic nexus. You might need to collect Idaho […]
Guides for Different Business Types – Online Sellers
This guide provides information for these businesses: Out-of-state retailers (see sections A and B) Marketplace facilitators (see sections C, D, and E) Idaho retailers (see sections E and F) A. Sales of $100,000 and underThis category of sellers means: You’re a retailer without a physical presence in Idaho. You have Idaho sales. Your total sales in Idaho, […]
Retailers: Basics Guide
If you’re a retailer who does business in Idaho, you must do all of these: Have a valid seller’s permit Collect sales tax File a sales tax return, and forward the tax to the state Also see what goes into the Sales Price. Retailer defined Any individual, business, nonprofit organization, or government agency can be a […]
Regular Seller’s Permit
You need a regular seller’s permit if all of these are true: You make any Idaho sales of taxable goods or services (see Who needs a permit). You sell anywhere other than registered marketplace facilitators or short-term rental marketplaces that collect and send in Idaho taxes for all your sales. You don’t qualify for the […]
Collecting Sales Tax in Idaho
Retailers must collect tax correctly on all Idaho sales. It’s important for retailers to understand: What is a taxable sale? How does a taxable sale become exempt? Which sales aren’t taxable? Taxable sales Retail sales of the following goods and services are taxable in Idaho:Tangible personal propertyAnything you can feel, see, touch, weigh, or measure, other than […]
Sales Price – Retailers
“Sales price” and “purchase price” mean the same thing. They mean the price a buyer pays. Tax is due on the sales price or purchase price no matter how the buyer pays the seller: Cash, check, credit card, PayPal, electronic payment methods Financing agreement – including I.O.U., or other promise to pay Barter – paying […]
Buying Exempt for Resale
Goods retailers buy for resale might qualify for an exemption. Goods retailers buy that aren’t for resale are generally taxable. Resale or exemption certificates ST-101If you buy goods for resale from a seller doing business in Idaho, you must give the seller a completed Form ST-101 – Sales Tax Resale or Exemption Certificate. The seller should keep […]
Sales Tax: Filing and Paying
When you need to file and send in sales tax that you’ve collected depends on the type of seller’s permit you have. You must file a return even if you didn’t make any sales. The only exception is if you are an Idaho resident qualifying for the small seller exemption.If you’re late filing or payingInterestYou owe […]
Wasden and Idaho Tax Commission issue joint alert over tax scam targeting Idahoans
Attorney General Lawrence Wasden and the Idaho State Tax Commission are warning Idahoans about a scam targeting taxpayers. Individuals have reported receiving threatening letters from the so-called “Tax Processing Center” or “Tax Processing Unit,” claiming the State of Idaho will seize individuals’ property and garnish their wages for unpaid taxes. The letters are the latest […]
Open Meetings
Meetings are open to the public any time the four Tax Commissioners convene to consider matters that require a vote. By law, the Commissioners convene for several specific reasons (see below).Looking for public meetings about Rules? See the Calendar and Negotiated Rule Making. View past agendas View past meeting minutes Appeals resolution meetingsA primary duty of the Commissioners […]
Governance Rules
The Tax Commission creates administrative tax rules to clarify how statutes should be interpreted. Statutes are laws the Idaho State Legislature passed. Administrative rules have the force and effect of law and are subject to a comprehensive process. Learn more at State of Idaho Office of the Administrative Rules Coordinator.These pages explain how you can participate […]
Reports and Statistics
The Idaho State Tax Commission collects data and prepares reports on a range of topics.Many of these reports are available to the public. Let us know if you have difficulty accessing any of these documents.Multi-tax Reports Annual Report Comparative Statement Idaho’s Tax Gap Tax Burden Study Tax Burden Study Comparative Tables Product Taxes Current quarterly distribution […]
Policy Documents
These are documents the Idaho State Tax Commission has published on specific topics.Note: Agency policy statements and guidance documents shall not have the force and effect of law pursuant tosection 67-5207A, Idaho Code.Property Tax Policy documents are located on their own page.Having difficulty accessing a document?Contact us.
Decisions
Decisions are the final rulings the Tax Commission issues on protested Notices of Deficiency Determination. These decisions are “redacted,” or edited to remove confidential and proprietary taxpayer information, and then compiled for public review. We post a decision on this website 120 days after we mail it to the taxpayer involved in the decision.State Board […]
Statutes
Statutes are laws that the Idaho State Legislature passed.You can find most Idaho tax statutes under Idaho Code Title 63.Once Idaho conforms to the federal Internal Revenue Code (IRC), it follows the federal effective date on any federal changes adopted, including any retroactive dates. See Conformity to IRC for more information.
Mining Activities that Qualify for the Production Exemption
Businesses that qualify for the exemptionTo be eligible for this exemption, your business must: Engage in a qualifying mining activity. This includes: Developing a mine that has known deposits Operating a mine — underground; aboveground, open pit (including gravel pits when the gravel will be sold at retail) Drilling holes to help move the ore […]
Purchases that Qualify for the Mining Exemption
Purchase Requirements An item qualifies for the exemption, if it meets all of the following requirements: Primarily used in the mining process. (See Idaho Code section 63-3607A.) Necessary or essential – you can’t remove or process ore without it. Directly used in or consumed during mining or ore processing – after the beginning and before the end of the process: The mining […]
Taxable Items – Mining
The production exemption guide lists items that are always taxable. Taxable items that are specific to miners include:Underground mining taxable purchases Equipment used in exploration activities Equipment used for venting or conditioning the air of the mine – if it becomes a part of the real property Equipment used for drainage of the mine if part of […]
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