UPDATED AUGUST 20: Read FAQs about House Bill 93, Idaho Parental Choice Tax Credit.
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Tax Update for Summer 2022

Here’s the Summer 2022 issue of Tax Update — our newsletter for the business community. This edition features articles about new tax laws, the tax rebate, beer and wine returns on TAP, and how sales tax applies to labor and propane. New tax laws — What you need to know The 2022 Idaho Legislature passed tax laws […]


2022 Tax Rebates: Frequently Asked Questions

Idaho is giving eligible taxpayers two rebates in 2022: 2022 Special Session rebate: On September 1, 2022, a Special Session of the Idaho Legislature passed and Governor Brad Little signed House Bill 1 authorizing a tax rebate to full-year residents of Idaho. 2022 rebate: On February 4, 2022, Governor Little signed House Bill 436 that provided a tax rebate […]


Newsroom

Media inquiries: (208) 334-7513 or email tax-newsroom@tax.idaho.gov. For general tax information: (208) 334-7660. Need a speaker for your meeting? The Idaho State Tax Commission has experts who can speak to your group on a variety of topics. News Releases View all News Releases Social Media Other Resources Events calendar Open Meetings page About Us Annual Reports Search […]


Due Today – Fuels distributors tax Form 1450

Fuels distributors tax Form 1450 due Read more about fuel distributors


Thanksgiving

Tax Commission offices are closed for Thanksgiving Day.


Due Today

Cigarette tax return Form 1550 E911 Prepaid Wireless Form 3950 Greater Boise Auditorium District tax return Form 1250 Sales tax return Form 850 Tobacco tax return Form 1350 Travel/Co​nvention tax return Form 1152 Withholdi​ng Form 910 Read more about all tax types and their requirements.


Due Today

Beer tax return Form 1650 Read more about Beer Tax Wine tax return Form 1752 Read more about Wine Tax


Veterans’ Day

Offices are closed in observance of the holiday.


Due Today – Withholding Form 910

Withholding Form 910 (semimonthly filers) Read more about withholding.



Rulemaking – Income Tax Rule 35.01.01

We are currently doing a comprehensive revision of this chapter according to the guidelines of Executive Order 2020-01, Zero-Based Regulation. We invite the public to be involved or send us your comments. Current status: https://adminrules.idaho.gov/bulletin/2022/04.pdf Committee: Income Tax Rules Committee Committee Chairperson: Cynthia Adrian (208) 332-6691 Administrative Rules Coordinator: Kimberlee Stratton (208) 334-7544 Status of Rulemaking Idaho Administrative […]


Property Tax Administrative Rules Examples

Property Tax Rules Examples Questions? Contact Kathlynn Ireland.


GIS and Property Tax

The Geographic Information Systems (GIS) staff is mandated by Idaho Code to map over 1,245 different taxing districts comprised of more than 3,288 tax code areas (TCA), to ensure that all areas are in compliance with Idaho Statutes and the Tax Commission’s Administrative Rules, and that property taxes are administered fairly and equitably. Introduction to […]


Instruction Changes for 2021 Individual Income Tax Returns

Qualifying age raised for Idaho Child Tax Credit Congress temporarily increased the age of a qualifying child from 16 and under to 17 and under for the federal definition of a qualifying child. Since the Idaho child tax credit uses the federal definition, Idaho  Form 40, line 25 (page 9 in the instructions) and Idaho  […]


Coronavirus and Idaho Taxes: Frequently Asked Questions and Answers

Below are answers to frequently asked questions about the coronavirus pandemic and Idaho taxes. If your question isn’t addressed below, please assume business as usual or contact the Tax Commission. This list will be updated as new information becomes available. Have you extended the deadlines for any taxes due in 2021? Yes. The Tax Commission […]


Idaho grants tax relief to victims of Hurricane Ian

BOISE, Idaho — Oct. 20, 2022 — The Idaho State Tax Commission is extending the deadlines to file and pay taxes for victims of Hurricane Ian. Affected taxpayers will have until February 15, 2023, to file returns and pay taxes that were originally due during the following periods: For victims in Florida, the relief postpones tax deadlines […]




Nonprofits and Income Tax

This page provides some basic Idaho income tax information for nonprofits. All nonprofits in Idaho must register with the Idaho Secretary of State. Contact the Internal Revenue Service (IRS) to request approval for an income tax exemption. Read more on the IRS Applying for Tax Exempt Status page. Note: Idaho doesn’t have a general sales tax exemption for […]


Sales Schools Make

Schools that make taxable sales are retailers. They must get an Idaho seller’s permit, collect sales tax on taxable sales, and forward the tax to the Tax Commission. Concessions You must collect sales tax on sales you make at concession stands. You must separately list the amount of tax on the receipt. This is true even […]


Laws and Rules for Schools

Learn more about schools and sales tax: Exempt Private and Public Organizations (Idaho Code section 63-3622O) Exemptions on Purchases by Political Subdivisions, Sales by the State of Idaho, its Departments, Institutions, and All Other Political Subdivisions (Sales Tax Rule 094) Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Rentals or Leases […]


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