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Medical Products
This guide explains Idaho sales and use tax laws for buying and selling medical supplies and prescriptions. Basics Guide Basics Guide Giveaways If you give away medical products Giveaways Exempt Buyers Exempt Buyers Definitions Definitions Laws and Rules Laws and Rules
City Sales Taxes
Some Idaho resort cities have a local sales tax in addition to the state sales tax. These local sales taxes are sometimes also referred to as local “option” taxes because the taxes are decided by the voters in the community affected. Resort cities have a choice in what’s taxed and can include everything that’s subject to […]
Sales and Use Tax Forms
We don’t have blank tax forms for PERMIT accounts on our website. Find more information
Use Tax Basics Guide
Use tax is a tax on goods you use or store in Idaho that haven’t been properly taxed. You owe Idaho use tax if you didn’t pay sales tax on goods that aren’t exempt. The use tax rate is the same as the sales tax rate. Use tax is one of the most overlooked and misunderstood […]
How to Report, File and Pay Use Tax
Registered vehicles A governmental agent collects tax when you register any vehicle that requires registration.Individuals You make a large dollar purchase such as an airplane, boat, unregistered vehicle, art or jewelry. Boats: Use Boat Registration Sales Tax Affidavit. Other items: Use Form 850-U – Self-Assessed Use Tax Return and Instructions. Pay use tax due by the 20th […]
Getting Use Tax Credit for Another State’s Sales Tax
You don’t owe Idaho use tax if you correctly paid another U.S. state’s sales tax* and its rate was equal to or greater than Idaho’s. You owe the difference if the other U.S. state’s sales tax rate is less than Idaho’s. Example Tracy buys a computer while visiting Seattle. She’s correctly charged Washington state sales […]
Retailers
Basics Guide Basics Guide Collecting Sales tax Collecting Sales Price What it includes Sales Price Goods Retailers Buy When exemptions apply Buying Goods
Transportation
This guide explains how Idaho sales and use tax laws apply to the transportation industry. It includes how Idaho taxes apply to sales and purchases that transportation companies make. This guide also covers exemptions, requirements for keeping records for sales and use taxes, and filing returns. Motor Vehicles For motor vehicle dealers and private party […]
Organizations and Sales Tax
Nonprofits and Religious Groups Nonprofits and Religious Organizations that Can Buy Everything Exempt Organizations
Contractors Working in Idaho
Contractors working in Idaho are subject to Idaho sales, use, and business income taxes, as well as income tax withholding.Contractors defined A contractor is someone who builds, improves, repairs, or alters real property. The property may be commercial, residential, or for a government entity. Contractors include prime contractors, general contractors, subcontractors, and speculative builders. (Speculative […]
Military
Purchases while stationed in IdahoWith few exceptions, members of the military owe sales or use tax on purchases they make while stationed in Idaho. This applies regardless of residency status. A common exception is a purchase from a military-owned facility such as the commissary.Bringing personal property into IdahoIf you’re a military member temporarily assigned to […]
Local Sales Tax
City Sales Tax Some Idaho resort cities have a local sales tax City Sales Tax Auditorium Districts Some Idaho areas have established auditorium districts Auditorium Districts
Sales Tax Exemptions
Basics Basics Individuals Individuals Organizations Organizations Schools Schools Governments Governments Businesses Businesses List of Exemptions List of Exemptions
Sales and Use Taxes: Basics Guide
Idaho has a sales tax and a use tax.Sales and use taxes apply to the sale of goods and services, unless an exemption applies. (See Sales and Use and Idaho Code 63-3612 for more information.) Tax ratesIdaho’s sales tax rate is 6%. Idaho’s use tax rate is also 6%.Basics of sales taxSales tax applies to every […]
Use Tax
Basics Guide Basics Guide Reporting Reporting, filing, and paying Reporting Credit For paying another state’s sales tax Credit
Seller’s Permits
Who Needs a Seller’s Permit? Who Needs Permit Temporary Seller’s Permits Temporary Permits Regular Seller’s Permits Regular Permits Validate a Seller’s Permit Validate
Employers can e-file 967 forms today
The deadline for filing the Form 967, Idaho Annual Withholding Report is January 31. Employers can file online today by logging into their Taxpayer Access Point (TAP) account to file Form 967 and W-2s. This is the fastest way to submit the information.The Tax Commission is also mailing hard copies of the report to employers. The copies should arrive […]
Operating Property Basics Guide
The Idaho State Tax Commission is responsible for appraising all operating property in the state and each year releases both preliminary and final operating property values.Operating property definedOperating property, also known as centrally assessed property, generally includes all property operated in connection with any public utility, railroad, or private railcar fleet, located wholly or partially in Idaho. For a […]
Appraisal of Operating Property
The unit method of valuation is preferred for valuing a railroad or public utility when the individual assets function collectively, are operated under one ownership and one management, are interdependent, and the property would be expected to trade in the marketplace as a unit. Under the unit method, the value of the tangible and intangible […]
Operating Property Reporting
Every person or company owning operating property in Idaho is required to file a report (see operator statement below) with the Tax Commission by April 30 of each year. This report may include asset listings, financial statements, reports to stockholders, and reports to regulatory agencies.Some property may be classified as nonoperating Nonoperating property generally includes […]
Apportionment of Operating Property
Apportionment is the process of assigning the value of operating property to the appropriate taxing district.CalculatingIt’s done by calculating the value per mile of wire, pipe, or rail in Idaho and applying this rate per mile to each tax code area in which the wire, pipe, or rail is located. Apportionment for electric companies is […]
Final Values
Please review your county’s final operating property value information. These values were adopted by the State Board of Equalization on August 25, 2025. Please contact us if you have any questions or comments.Select one of the counties listed in the drop-down menu. Click on the report you would like to view/print. Note: 2025 Final Values […]
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