All retail sales in Idaho are taxable unless Idaho or federal law specifically exempts them. In all cases of exempt sales, the buyer and seller must each keep clear and complete records to explain why the seller didn’t charge the buyer sales tax.
Restrictions can apply to any tax-exempt sale or use. If the sale is taxable and the buyer doesn’t pay tax to the seller, the buyer owes use tax, which is the same rate as sales tax.
See exemptions that might apply to these main groups of taxpayers:
- Exemptions for individuals
- Exemptions for nonprofits and other organizations
- Exemptions for schools
- Exemptions for governments
- Exemptions for businesses
More information
- See Forms and instructions and search for “exemption.”
- See Types of exemptions for a list of various exemptions.