Search Results
Found 7917 Results
Page 309 of 317
Nonprofits and Donations
As a nonprofit, you don’t owe sales or use tax on things you receive as gifts, including items, cash, gift cards or certificates, labor or personnel time. The rest of this section gives general guidance about your donors’ tax obligations. You can share this information with donors who ask. Note: Any potential deduction or credit for a […]
Recordkeeping for Nonprofits
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 Nonprofits
Learn more about nonprofit and religious groups: Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Sale (Idaho Code section 63-3612) Exempt Private and Public Organizations (Idaho Code section 63-3622O) Money-Operated Dispensing Equipment (Idaho Code section 63-3622II; Sales Tax Rule 095) Incidental Sales by Religious Corporations or Societies (Idaho Code section 63-3622KK) School, Church and Senior […]
Governments
This guide explains how Idaho sales tax laws apply to government organizations. It includes how Idaho taxes the sales and purchases by governments.Governments that are exempt Sales to all government agencies and their political subdivisions are taxable, with the following exceptions: Idaho government entities and political subdivisions are exempt from sales and use tax. They […]
Schools Basics
This section explains how Idaho sales tax laws apply to schools like yours. It includes how Idaho taxes sales and purchases that schools make. And, it also covers donations you receive, requirements for keeping records, and filing returns.Schools exemption A school that Idaho law defines as an educational institution can buy everything exempt from sales tax. Educational […]
Basics: Nonprofits and Religious Groups
This section 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. It also covers donations the groups receive, requirements for keeping records, and filing returns.There are many types of organizations that don’t operate to make a profit: […]
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 […]
Boats, Trailers, and Other Watercraft
This guide explains sales and use tax requirements for buyers and sellers of boats and trailers. Basics Guide Basics Guide Brought into Idaho Boats and trailers bought in another state and brought into Idaho Brought into Idaho Dealer Sales Sales of boats and trailers by dealers and retailers Sales Dealer Leases Leases and rentals of […]
Ground, Air, and Railroad Businesses
Basics Guide Basics Guide Ground For ground transportation companies Ground Air For air transportation companies Air Rail For railroad transportation companies Rail Sales to Passengers Sales to passengers are taxable Sales Complimentary Items Complimentary items are taxable Complimentary Items Recordkeeping Records Laws and Rules Laws and Rules
Motor Vehicles
Dealers For motor vehicle dealers Dealers Nondealers For nondealer retailers and private parties Nondealers
Off-Highway Vehicles
Basics Guide Basics Guide Dealer Sales Sales of off-highway vehicles by dealers and retailers Sales Dealer Leases Leases and rentals of off-highway vehicles by dealers and retailers Dealer Leases Private Party Sales Sales of off-highway vehicles by private parties Private Party Sales Private Party Rentals Leasing out or renting out your own off-highway vehicle Private […]
International Registration Plan (IRP) Vehicles
This guide explains Idaho’s sales and use taxes for IRP vehicles. Basics Guide Basics Guide Buying Exempt Buying exempt for an IRP fleet Buying Exempt Taxing Taxing an IRP fleet and the items you use in business Taxing Recordkeeping Recordkeeping Laws and Rules Laws and Rules
Wholesalers
If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax. Basics Guide Basics Guide Buying Goods Need an exemption to buy goods for resale? Buying Selling Goods Are you selling to resellers or as a retailer? Selling Recordkeeping Recordkeeping Laws and Rules Laws and Rules
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 […]
Renting and Leasing Tangible Personal Property
Basics Guide Basics Guide Renting Renting tangible personal property is a taxable sale Renting Leasing Leasing tangible personal property is a taxable sale Leasing Buying Buying property that you’ll rent out or lease out Buying Trading In Trading in property to rent or lease other property Trading In Recordkeeping Recordkeeping Laws and Rules Laws and […]
Repair Shops
Tangible personal property The repair of tangible personal property includes repairs to: Appliances Automobiles Bicycles Computers and other office electronics Electric motors Farm equipment Furniture Recreational equipment Saws (including sharpening) Shoes Televisions and other home electronics Watches Any other tangible personal property (See Idaho code section 63-3616.)If you sell tangible personal property as part of a repair, […]
Recreation and Admissions
Do you charge admission to a place or event? Do you charge for using — or privilege of using — recreational equipment, meeting rooms, or facilities? This guide can help you understand sales tax requirements for your business as they relate to recreation and admissions in Idaho. Basics Guide Basics Guide Taxable Sales Taxable Sales […]
Printing and Publishing
This guide explains Idaho sales and use tax for commercial printers. Commercial printers are retailers who produce printed materials that they’ll sell. Basics Guide Basics Guide Sales The total amount you charge for most printed materials is taxable Sales Exemption You might qualify to buy some equipment and supplies without paying sales or use tax […]
Outfitters
This information is based on the sales tax laws and rules in effect on April 1, 2007.Should I charge tax on the fees customers pay for my outfitting services?It depends on the service you provide. Idaho law imposes a sales tax on charges for using tangible personal property or other facilities for recreation. Some fees […]
Online Sellers
Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace? Basics Guide Basics Guide Business Types Business Types Explanation of Terms Explanation of Terms Click-Through Nexus Referral (“click-through”) agreements with Idaho retailers Click-Through Nexus Laws and Rules Laws and Rules VDA Voluntary Disclosure […]
Hotels, Motels and Short-Term Rentals
Basics Basics Rental Marketplaces Includes vacation rentals Marketplaces Taxes to Charge Taxes to Charge Nonlodging Sales That lodging providers make Nonlodging Sales Exempt Lodging For qualifying organizations Exempt Lodging Buying Exempt Buying Exempt Filing Filing Recordkeeping Recordkeeping Laws and Rules Laws and Rules
Food – Retailers
Grocers Sales and use tax information for primarily involved in selling food for home preparation and consumption Grocers Food, Meals, and Drinks Sales and use tax information for furnishing, preparing, or serving food, meals or drinks Food and Drinks
General
All retail sales in Idaho are taxable unless specifically exempted by Idaho or federal law. A sale is exempt from sales and use tax only if Idaho law specifically allows an exemption. For example: The buyer is: An organization that can buy all goods and services exempt from sales and use tax An organization or […]
Production Exemption
Does your business manufacture, process, or fabricate goods that you’ll sell? If so, you might qualify to buy some equipment and supplies without paying sales or use tax. This is called the production exemption. General General Farming and Ranching Farming and Ranching Lumber Manufacturing Lumber Mining Mining
Logging
Do you harvest forest trees that you or someone else will sell? If so, you might qualify to buy some equipment and supplies without paying sales or use tax. This is called the logging exemption.Are you a lumber manufacturer instead? See Lumber Manufacturing: Production Exemption. Sales Selling timber you harvest or vendors selling to loggers […]
Page 309 of 317