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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 […]
Change Use of Exempt Item – Mining
If you change the primary use of an item If you buy an item exempt to use in a mining activity, it becomes taxable if you stop using it in a mining activity. You must then pay tax on the fair market value of the item. Example You buy a backhoe that you’ll use strictly […]
Buyer’s Responsibility – Mining
Buyer’s responsibility when making exempt purchases You must keep records of all your purchases and show whether you paid tax on them. Records must show what you bought, when you bought it, how much you paid for the goods, and how much tax you paid. Your accounting records must include the standard books and records […]
Exemption Certificates – Mining
To buy an item exempt from sales tax, give the seller a completed exemption certificate.ST-101, Idaho Resale or Exemption Certificate Form ST-101 – Sales Tax Resale or Exemption CertificateFill in the form: Write the name and address of both the seller and your business at the top. In section 2 “Producer Exemptions,” check the box […]
Sales by or to Miners
Selling the goods you produce by mining or processing ore for sale WholesalersIf you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.RetailersIf you sell to a final consumer, you might be a retailer. Read more in our Retailers guide.Examples of sales you must collect […]
Laws and Rules for Mining
Learn more about mining: Production Exemption (Idaho Code section 63-3622D; Sales Tax Rule 079) Production Exemption Shall Not Apply to Recreation-Related Vehicles (Idaho Code section 63-3622HH) Definition of Mining (Idaho Code section 63-3605H) Underground Mining (Sales Tax Rule 081) Aboveground, Open Pit, Mining (Sales Tax Rule 082) Certificates for Resale and Other Exemption Claims (Idaho Code section 63-3622; Sales Tax Rule 128) Application and Payment […]
Taxable Items – Lumber Manufacturing
The production exemption guide lists items that are always taxable. Taxable items that are specific to lumber manufacturers include: Equipment and supplies used for filing blades, such as grinders and grinding wheels Equipment used for loading lumber products onto railway cars and trucks Generators used to produce electricity to power non-production equipment (co-generation equipment) Equipment and materials […]
Change Use of Exempt Item – Lumber Manufacturing
If you change the primary use of an item If you buy an item exempt to use in a lumber manufacturing activity, it becomes taxable if you stop using it in a lumber manufacturing activity. You must then pay tax on the fair market value of the item. Example You buy a forklift that you’ll […]
Buyer’s Responsibility – Lumber Manufacturing
Buyer’s responsibility when making exempt purchases You must keep records of all your purchases, and show whether you paid tax on them. Records must show what you bought, when you bought it, how much you paid for the goods, and how much tax you paid. Your accounting records must include the standard books and records […]
Exemption Certificates – Lumber Manufacturing
To buy an item exempt from sales tax, give the seller a completed exemption certificate.ST-101, Idaho Resale or Exemption Certificate Form ST-101 – Sales Tax Resale or Exemption CertificateFill in the form: Write the name and address of both the seller and your business at the top. In section 2 “Producer Exemptions,” check the box […]
Sales by or to Lumber Manufacturers
Selling the lumber you manufacture WholesalersIf you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.RetailersIf you sell to a final consumer, you might be a retailer. Read more in our Retailers guide.Examples of sales you must collect tax on if you’re a retailer: Selling […]
Laws and Rules for Lumber Manufacturing
Learn more about exemptions for lumber manufacturing: Production Exemption (Idaho Code section 63-3622D; Sales Tax Rule 079) Production Exemption Shall Not Apply to Recreation-Related Vehicles (Idaho Code section 63-3622HH) Lumber Manufacturing (Sales Tax Rule 080) Certificates for Resale and Other Exemption Claims (Idaho Code section 63-3622; Sales Tax Rule 128) Application and Payment of Use Tax (Idaho Code section 63-3621; Sales Tax Rule 072) Learn more […]
Lumber Manufacturers That Qualify for Production Exemption
Businesses that qualify for the exemption To be eligible for this exemption, your business must: Engage in a qualifying lumber manufacturing activity. This includes manufacturing rough or finished lumber, such as sawmilling or lumber milling. Devote the majority of your business operations to qualifying lumber manufacturing activities. Example: Spending more than 50% of the business’ working time […]
Purchases That Qualify for the Lumber Manufacturing Exemption
Purchase Requirements An item qualifies for the exemption, if it meets all of the following requirements: Primarily used in the lumber manufacturing process. (See Idaho Code section 63-3607A.) Necessary or essential – you can’t manufacture lumber without it Directly used in or consumed during lumber manufacturing – after the beginning and before the end of the process: The lumber manufacturing process begins […]
File Idaho income tax returns starting Jan. 24
The Idaho State Tax Commission starts processing 2021 Idaho individual income tax returns on Monday, January 24. The Internal Revenue Service begins processing federal returns the same day.E-filing your return is the safest and easiest way to file. It’s also the quickest way to receive a refund. Using direct deposit for your refund gets the money […]
Producers That Qualify for Production Exemption
Businesses that qualify for the exemption To be eligible for the production exemption, your business must: Engage in a qualifying production activity Farming – including custom farmingSee our Farming and Ranching: Production Exemption guide Ranching – including custom ranchingSee our Farming and Ranching: Production Exemption guide Mining – including contract miningSee our Mining: Production Exemption guide Fabricating ManufacturingSee […]
Purchases that Qualify for Production Exemption
Purchase RequirementsAn item qualifies for the exemption if it meets all the following requirements: Primarily used in the production process. (See Idaho Code section 63-3607A.) Necessary or essential – can’t produce your goods without it Tangible personal property – must not become real property Allowable by law – not excluded from the production exemption by law or […]
Taxable Items – Production
Even if you qualify for the production exemption, the following items are taxable:Used in nonproduction activities Equipment and supplies used in nonproduction activities are taxable.Examples: Maintenance and janitorial activities Office and administrative activities Selling and distribution activities Transportation activities, such as: Moving property over roads, highways, canals, rivers, rail lines, through pipelines or slurry lines, […]
Page 309 of 319
We don’t have blank tax forms for PERMIT accounts on our website.
Find more information