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Operating Property
Operating 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. Online Guide Online guide for operating property Online Guide Appraisal Appraisal of operating property Appraisal Reporting Reporting of operating property Reporting Apportionment Apportionment of operating […]
Property Tax Policy
The Property Tax Policy section oversees the taxing district budget and levy process, coordinates the Property Tax Reduction Program (Circuit Breaker), Property Tax Deferral Program, the development of property tax rules, produces statistical reports analyzing various aspects of Idaho property taxes. The section also prepares reports on ratio study statistics and writes decisions reflecting State Board of […]
Property Related links
Idaho.gov American Society of Appraisers Appraisal Institute Marshall & Swift ArcGIS training Boise State University Idaho Dept. of Commerce Idaho State University University of Idaho International Assoc. of Assessing Officers (IAAO) Idaho Association of Counties (IAC) National Association of Counties Association of Idaho Cities Idaho Code Title 63 Idaho Counties Idaho Public Utilities Commission (IPUC) laws […]
Property Homeowners
As a homeowner in Idaho, you might be eligible for property tax relief. See if you qualify for an exemption, reduction, deferral, or veteran benefit. Basics Guide Basics Guide Exemption For qualified Idaho homeowners Exemption Reduction For qualified Idaho homeowners Reduction Disabled Veteran Benefit For qualified veterans with a 100% service-connected disability Veteran benefit Deferral […]
Tobacco Taxes Application
Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable. Form CIG – Cigarette and Tobacco Products Taxes Permit ApplicationYou can fax it to (208) 334-7650 or mail the application to:Idaho State Tax Commission Attn: Permit Accounting Services PO Box 36 Boise ID 83722-3220You should receive your permit within four weeks.
Tobacco Tax Forms
We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.
Tobacco Tax Laws and Rules
This section covers how to ensure tobacco products are legal, what’s illegal, and the laws and rules about tobacco products.Making sure your roll-your-own tobacco is legalWe understand it can be challenging to keep up with Idaho tobacco regulations, and we want to help ensure your roll-your-own tobacco is legal.You can check a directory the Attorney […]
Tobacco Tax Basics Guide
Tobacco tax is imposed on all tobacco products except cigarettes, whether smoked, chewed, or snuffed.Every distributor, subjobber of tobacco products, and delivery seller must have a tobacco tax permit and file monthly tobacco tax returns. When a tobacco retailer purchases tobacco products from a distributor that doesn’t charge Idaho tax, that retailer is considered a distributor for Idaho […]
Tobacco Taxes Filing and Paying
Due dateThe Form 1350, Idaho Tobacco Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20). Form 1350 Personalized copies of Form 1350 are mailed to account owners and aren’t available on our website.If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services […]
Cigarette Taxes Filing
Due date The Form 1550, Idaho Cigarette Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20).Form 1550Personalized copies of Form 1550 are mailed to account owners and aren’t available on our website.If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services […]
Cigarette Taxes Paying
Paying Cigarette TaxPayment optionsYou can pay your cigarette tax in one of these ways: Include payment when mailing your Form 1550. The Form 1550, Idaho Cigarette Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20). Personalized copies of Form 1550 are mailed to account […]
Apply for a Cigarette Tax Permit
Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable. Form CIG – Cigarette and Tobacco Products Taxes Permit ApplicationYou can fax it to (208) 334-7650 or mail the application to:Idaho State Tax Commission Attn: Permit Accounting Services PO Box 36 Boise ID 83722-3220You should receive your permit within four weeks.
Cigarette Tax Forms
We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.
Cigarette Tax Laws and Rules
This section covers how to ensure cigarettes are legal, what’s illegal, and the laws and rules about cigarettes.Making sure your cigarettes are legalWe understand it can be challenging to keep up with Idaho cigarette regulations, and we want to help ensure your cigarettes are legal.You can check a directory the Attorney General’s Office (AG) keeps […]
Cigarette Taxes Basics Guide
Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.Definition of cigaretteCigarette tax applies only to cigarettes, which are defined by the wrapping material. If the wrapper is made of mostly paper or a material other than tobacco, it’s considered a cigarette for […]
Cigarette Tax Rate
Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.Definition of Delivery SellerA delivery seller makes delivery sales. Delivery sales are sales of cigarettes, smokeless tobacco, or ENDS made to a consumer when: The consumer typically submits an order by telephone, the mail, […]
Cigarette and Tobacco Taxes PACT Act
If you sell cigarettes, smokeless tobacco products, or ENDS, you must follow the Prevent All Cigarette Trafficking (PACT) Act. The Act is a federal law that went into effect July 1, 2010.Federal definition of cigarette According to 18 U.S.C. 2341, 26 U.S.C. 5702 and 15 U.S.C. 375, cigarettes include: Any roll of tobacco wrapped in paper or in […]
Cigarette and Tobacco Taxes Laws & Rules
Cigarette and Tobacco Products Tax (Idaho Code Title 63, Chapter 25) Cigarette and Tobacco Tax Rules Illegal Drug Tax (Idaho Code Title 63, Chapter 42) Decisions: Tobacco Product Taxes Rules Committee
Cigarette and Tobacco Taxes
Cigarette Tax Cigarette Tax Tobacco Tax Tobacco Tax PACT Act PACT Act Laws and Rules Laws & Rules
Idaho Source Income
Idaho resident: Taxed on income from all sources. Part-year Idaho resident: Taxed on income received while an Idaho resident. Idaho nonresident: Taxed on Idaho source income. Tax is also due on Idaho source income received any time during the year while not residing or domiciled in Idaho. Idaho source income definedIdaho source income is income from […]
Fuels Tax Exceptions Dyed Diesel
Consumers who buy dyed diesel are buying it without federal or Idaho motor fuels taxes included in the price. It’s dyed red to mark it as untaxed fuel. Dyeing diesel is a federal program adopted by Idaho. The IRS requires mechanically dyeing diesel at an approved terminal registered with the IRS.If Idaho fuels tax is […]
Fuels Tax Exceptions Gaseous Fuels
Gaseous special fuels are gases at a standard temperature and pressure. The most common gaseous special fuels are propane and natural gas. Hydrogen is also a gaseous special fuel (see Idaho Code section 63-2401).TypesPropanePropane is delivered in a compressed state.Natural gasNatural gas is delivered as either: CNG – under pressure as compressed natural gas LNG – in […]
Fuels Tax Exceptions Racing Fuels
Racing fuel is high-octane gasoline (over 100 octane) used in motor vehicles designed for racing.When tax is charged If leadedLeaded gasoline can’t legally be used in any vehicle that requires licensing and is driven on roads. Since Idaho doesn’t recognize leaded racing gasoline as a motor fuel, it isn’t taxed as a motor fuel.Leaded racing […]
Fuels Tax Exceptions Buying from an Idaho Indian Tribe or Member
When you buy fuel on an Idaho Indian reservation, you might not be paying Idaho fuels tax.Agreements between the Idaho governor’s office and the tribes usually means that no Idaho motor fuels tax is charged if the tribe or a tribal member wholly owns and operates the retail outlet. If you buy the fuel with tax included, you can […]
IFTA Licenses Reporting
IFTA CarriersRead our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. IFTA Tax Rates The Province of Newfoundland and Labrador’s reduced tax rates for the third quarter of 2023 didn’t update correctly on IFTA tax returns. Effective July 1, 2023, the […]
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