While distributors, wineries, and direct shippers pay the wine tax, consumers may owe a use tax when they buy wine outside of Idaho and bring it into the state.
If you haven’t paid any U.S. state sales tax on the purchase of the wine, you owe Idaho use tax. If the amount of sales tax you paid to another state is less than 6%, you owe Idaho use tax on the difference.
However, if you’re a new resident of Idaho who brought the wine with you at the time of your move, you only owe use tax on wine bought less than three months before moving to Idaho.
If you’re a military member temporarily assigned to Idaho, you and your spouse may also qualify for an exemption from the use tax. See our Military Web page for more information.