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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 […]
E-File
Services with Taxpayer Access Point (TAP)Use Taxpayer Access Point (TAP) to: File most permit-based returns Make payments Check your individual income tax refund Manage your accounts online E-file returns in TAP Auditorium districts (Form 1250, 4150, or 4250) Beer Return (Form 1650) E911 Fee (Form 3950) Income tax withholding (Form 910, Form 967 and W-2s, Form 1099 and file upload) IFTA* returns (Form 3150) […]
E-Pay
In addition to the payment options below, we also accept payments in person at our office locations, by mail, or ACH credit. Quick Pay Make a payment without creating an account. For occasional payments like: income tax, estimated, and audit payments. Doesn’t keep a payment history.Payment Options: Pay with bank account (ACH debit): No service […]
Getting Tax Permits
Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits. If you have employees, you’ll also get a income tax withholding account and permits from the Idaho Department of Labor […]
Business Taxpayer Self-Service
We provide two ways for you to request changes to your permit account:TAP: Taxpayer Access Point Sign into your TAP account to: Change your mailing address Change your physical location address Change a name (legal business or DBA — with no entity type change) Cancel your permit/account when filing your return(For a list of returns available in TAP, […]
Taxpayer Rights
As an Idaho taxpayer, you have certain rights when dealing with the Idaho State Tax Commission. This guide explains your rights under Idaho law, as well as those under Tax Commission rules and policies.Rights identified below as Bill of Rights are from the Taxpayer Bill of Rights (Idaho Code sections 63-4001 through 63-4011). You have the […]
Urban Renewal Registry
Use this registry to find the plans of urban renewal agencies in Idaho.Idaho law allows municipalities in Idaho to have urban renewal agencies and provides a system to finance the plans of the agencies. The Tax Commission is responsible for maintaining a central registry for the urban renewal plans, including the administrative and financial information. […]
Beer
Basics Basics Applying Applying Filing and Paying Filing and Paying Forms Form Laws and Rules Laws and Rules
Tobacco
Consumers Consumers Basics Basics Applying For a permit Applying Filing and Paying Filing and Paying Forms Forms Laws and Rules Laws and Rules
Business Income
Basics and Tax Rate Basics and Tax Rate Certain Taxpayer Guides Certain Taxpayers Filing and Paying Filing and Paying Forms Forms Other Guides Other Guides Recordkeeping Recordkeeping Laws and Rules Laws and Rules VDA Voluntary Disclosure Agreement VDA Program
Wine
Consumers Consumers Basics Basics Direct Shippers Direct Shippers Applying Applying Filing and Paying Filing and Paying Forms Forms Laws and Rules Laws and Rules
Cigarettes
Consumers Consumers Basics Guide Basics Guide Tax Rate Tax Rate Apply For a cigarette tax permit Apply Filing Filing Paying Paying Forms Forms Laws and Rules Laws and Rules
Taxes
These pages provide detailed information on the taxes the Tax Commission works with. Amusement Devices Auditorium District Taxes Beer Tax Cigarette Tax E911 Prepaid Wireless Fee Electricity (Kilowatt Hour) Tax Estates and Taxes Fuels Taxes and Fees Income Tax, Business Income Tax, Individual Income Tax, Withholding Mine License Tax Oil and Gas Production Tax Property […]
Individual Income
Basics Guide and Tax Rate Basics Guide and Tax Rate Certain Individual Guides Certain Individual Guides Credits and Deductions Credits and Deductions Filing and Paying Filing and Paying Forms Forms Laws and Rules Laws and Rules Other Guides Other Guides Recordkeeping Recordkeeping Refunds Refunds Update W-4 For income tax withholding Update W-4
Property
Property taxes are used to pay for schools, cities, counties, local law enforcement, fire protection, highways, libraries, and more. The state oversees local property tax procedures to make sure they comply with Idaho laws. Also the Idaho State Tax Commission sets property tax values for operating property, which consists mainly of public utilities and railroads.Most homes, […]
Sales and Use
Basics Guide Basics Guide Use Tax Use Tax Guides for Sellers Sellers Guides for Groups Groups Permits Permits Filing and Paying Filing and Paying Exemptions Exemptions Other Guides Guides Forms Forms Refunds Sales and Use Tax Refund Requests Refunds VDA Voluntary Disclosure Agreement VDA Program
Contact Us
You have several ways to get help. Self-help toolsCheck your refund statustax.idaho.gov/refundMake a one-time payment from your bank accounttax.idaho.gov/quickpaySee all payment optionstax.idaho.gov/epayRespond to an identity verification lettertax.idaho.gov/idverifySet up or access a TAP accounttax.idaho.gov/gototapApply for a tax permit (businesses)tax.idaho.gov/IBRChange your address, individualsChange it on your next income tax return or contact us (see below).Request copies of your […]
Page 319 of 320
We don’t have blank tax forms for PERMIT accounts on our website.
Find more information