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Wine Tax Rate
The Idaho wine tax rate is 45 cents per gallon. It’s remained at this rate since this tax began in 1971.
Wine Tax: Filing and Paying
Due DateThe Form 1756, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer over 5% Alcohol by Volume Tax Return, and any tax owed are due on the 15th of the month following the tax period.FilingStarting in 2025, the wine tax return changed from Form 1754 to Form 1756.File through TAP. You can get the Form 1756 instructions and all […]
Wine Tax Payments
Payment OptionsYou can pay your wine tax in one of these ways: Include payment when mailing your Form 1756. Pay securely online with an electronic payment: You can use your Taxpayer Access Point (TAP) account. Visit TAP availability for the dates you can pay your wine tax. You can use Quick Pay if you don’t have a TAP account. You […]
Applying for a Wine Tax Permit
Use Form BWA to apply for an Idaho beer or wine tax permit. Neither permit is transferable. Form BWA – Idaho Beer and Wine Tax Permit ApplicationYou can fax it to (208) 334-7650 or mail the application to:Idaho State Tax CommissionAttn: Permit Accounting ServicesPO Box 36Boise ID 83722-3220You should receive your permit within four weeks.
Wine Tax Forms
We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.
Wine Tax Laws and Rules
Idaho Code Title 23, Chapter 13 — County Option Kitchen and Table Wine Act Beer and Wine Tax Rules Product Taxes Rules Committee Decisions: Beer or wine Learn more about Idaho tax statutes Learn more about our Rules
2021 income tax forms now available
Get a head start on your tax preparations by checking out the individual and business Idaho income tax forms for 2021 that are now available on our website.The forms are fillable PDFs.
Understanding Property Taxes
Counties levy and collect property tax to provide local services and support for independent local taxing districts, such as cities and schools. The State of Idaho doesn’t receive any property tax.Property tax applies to all nonexempt property including: Homes (including manufactured housing) Farmland Commercial properties Industrial properties Business personal property (if owned by a single […]
Oil and Gas Production Tax
Idaho imposes a tax on oil and gas produced in Idaho.Tax rateOil and gas are taxed at the rate of 2.5% of the gross income earned for the sale of oil and gas. The tax applies whether the sale occurs at the wellhead or after transportation of the product.FilingThe tax is paid monthly and is […]
Mine License Tax
This is a tax for the privilege of mining or receiving royalties from mining operations in Idaho. The tax rate is 1% of the value of ores mined or extracted and royalties received from mining. This tax has been in effect in Idaho since 1935.What’s taxableThe following mines are subject to the tax: gold, silver, copper, lead, […]
Beer and Wine Taxes
Beer Tax Beer Tax Wine Tax Wine Tax
Fuels Distributors
Basics Guide Basics Guide Tax Rates Tax Rates Transfer Fee Transfer Fee Filing Filing Paying Paying
Fuels Taxes and Fees
Consumers Any individual, business, or government entity that uses fuel Consumers Distributors Provide fuel to retailers who sell it to consumers Distributors IFTA Licensees Report fuels tax with multiple states or jurisdictions IFTA Licenses Guides For fuels taxes and fees Guides Forms For fuels taxes and fees Forms Laws and Rules Laws and Rules What […]
Fuel Consumers
Basics Guide Basics Guide Refunds Refunds Exceptions For fuels taxes and fees Exceptions IFTA Licensees Report fuels tax with multiple states or jurisdictions. IFTA Licensees Other Guides For fuels taxes and fees Other Guides Forms For fuels taxes and fees Forms Laws & Rules Laws & Rules
Estates and Taxes
Idaho has no gift tax or inheritance tax, and its estate tax for deaths expired in 2004.For more details on Idaho estate tax requirements for deaths before Jan. 1, 2005, contact us in the Boise area at (208) 334-7660 or toll free at (800) 972-7660.
Kilowatt Hour Tax
The electricity tax applies to water-generated electricity. Electricity is exempt from tax if it is used for irrigation. It is also exempt if it is used or sold for manufacturing, mining, milling, smelting, refining or processing.Tax rate.5 mill per kilowatt hour.FilingIf the previous year’s annual tax liability for an electricity producer is greater than $15,000, […]
E911 Prepaid Wireless Fee
Sellers of prepaid wireless telecommunications service must collect a 2.5% fee on the sales price of that service.This E911 Prepaid Wireless fee (“fee”) helps provide funds to support consolidated emergency communications systems.Prepaid wireless telecommunications service (PWTS) definedPWTS is a sale of phone service for a mobile device that’s able to access a 911 system. Customers […]
Auditorium District Taxes
Some Idaho areas have established auditorium districts, which can charge a local sales tax only for short-term lodging (30 days or less) within their district boundaries. This tax also applies to nonsleeping rooms, such as meeting rooms.Sellers offering short-term lodging in an auditorium district must charge customers that district’s tax. An auditorium district tax doesn’t […]
Vending Machines
A vending machine is any automated or electronic device that dispenses goods (tangible personal property) when the buyer inserts payment into the machine.An amusement device isn’t a vending machine. Read more on our Amusement Device webpage.Examples of vending machine goods include: Food/drinks Photographs Photocopies Newspapers You don’t collect tax on sales from automated machines that don’t dispense taxable goods […]
Amusement Devices
If you own or operate an amusement device in Idaho, you must: Get a decal for each amusement device in service. Some devices need more than one decal. (See Devices with multiple screens, below.) Attach the decals to the devices. Buy new decals each year. Otherwise, we might cancel your account. Some examples of amusement […]
Wine Tax Basics
The wine tax is a tax on wine, hard cider, and beer over 5% alcohol by volume (ABV) sold in Idaho.Wine tax rateThe Idaho wine tax rate is 45 cents per gallon. It’s been this rate since the tax began in 1971.Who needs a wine tax permitThese businesses must have a wine tax permit and file […]
More SALT guidance
Governor Little signed House Bill 317 into law on April 15, 2021. This new law allows certain pass-through entities to annually elect and pay an elective tax in the amount of 6.5% of the pro-rata or distributive share of the entity’s partners, shareholders, or members. The partners, shareholders, and members then receive a tax credit […]
Office Locations and Hours
All offices have a drop box for payments, returns, and correspondence. The boxes are available 8 a.m. to 5 p.m., Monday through Friday.Tax Commission offices are closed on all state holidays.Have general tax questions? Email Submit a question. Please note that due to the volume of emails we’re receiving, it’s currently taking us 5 to 7 […]
UPDATED: SALT workaround payment due Dec. 31, 2021
According IRS Notice 2020-75, pass-through entities that want to deduct the state and local tax (SALT) payment from their 2021 income on their federal tax return need to send the payment to the Idaho State Tax Commission by December 31, 2021.To pay online, use the Tax Commission’s Quick Pay option at tax.idaho.gov/quickpay using “business income tax” as the […]
Sales tax and holiday lights
The Idaho State Tax Commission has received numerous questions from consumers and decorating businesses about sales tax and how it applies to holiday lights.There are generally four types of transactions performed by decorating businesses that put up holiday lights. Three are taxable, one is not taxable:Taxable Sales and rentals of tangible personal property. Buying or […]
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