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  • Taxes
        • Income/Payroll
          • Individual Income Tax
          • Business Income Tax
          • Withholding
        • On Sales
          • Sales and Use Taxes
          • Travel and Convention Tax
          • Auditorium District Taxes
          • Amusement Devices
          • Vending Machines
          • E911 Prepaid Wireless Fee
        • Product (Excise)
          • Beer and Wine Taxes
          • Cigarette and Tobacco Taxes
          • Fuels Taxes and IFTA
          • Kilowatt Hour Tax
          • Mine License Tax
          • Oil & Gas Production Tax
        • Property
          • Homeowners
          • Property Tax Oversight
          • Operating Property
        • Other Taxes
          • Estates and Taxes
          • City Sales Taxes
  • Resource Center
        • Filing
          • E-filing Income Tax, Free
          • E-filing Income Tax, Other Providers
          • E-filing Permit-Based (TAP)
          • Verifying Your Identity
        • Paying
          • Quick Pay
          • Other Ways to Pay
          • Payment Plans
          • Where's My Refund?
        • General Resources
          • Reporting Tax Fraud
          • Identity Theft
          • Taxpayer Rights
          • Compliance
          • Your Right to Appeal
          • Audits
          • Voluntary Disclosure Agreements
          • Tax Professionals
        • For Business
          • TAP
          • TAP Help
          • Temporary Seller’s Permits
          • Other Tax Permits
          • Changing Business or Permit Info
          • Validating Tax Permits
          • Classes and Meetings
  • Forms and Guides
        • Forms
          • General Forms
          • Beer Tax Forms
          • Tax Professional Forms
          • Wine Tax Forms
          • Individual Income Tax Forms
          • Cigarette Tax Forms
          • Business Income Tax Forms
          • Tobacco Tax Forms
          • Withholding Forms
          • Fuels Taxes and Fees Forms
          • Sales and Use Tax Forms
          • IFTA Licenses Forms
          • Travel & Convention Tax Forms
          • Property Tax Forms
            • Property Homeowners Forms
        • Most-Requested Forms
          • Request for Copies of Idaho Tax Returns
          • Power of Attorney
          • Public Records Request
          • Sales Tax Resale or Exemption Certificate
          • Employee's Idaho Military Spouse Withholding Exemption Certificate
          • Estimated Payment of Individual Income Tax
        • Guides
          • General Guides
          • IFTA Licenses Guides
          • Individual Income Tax Guides
          • Guides for Certain Individuals
          • Business Income Tax Guides
          • Guides for Certain Groups
          • Withholding Guides
          • Guides for Certain Businesses
          • Sales and Use Tax Guides
          • Guides for Tax Professionals
          • Property Tax Forms & Guides
            • Property Homeowners Guides
            • Property Appraisers Guides
            • Counties Guides
  • Governance
        • General
          • Open Meetings
          • Reports & Statistics
        • Agency Guidance
          • Agency Guidance Documents
          • Decisions
          • Policy Documents
        • Laws & Rules
          • Statutes
          • Rules
          • Conformity to Federal Internal Revenue Code (IRC)
  • About Us
        • General
          • Classes & Calendar
          • Employment
          • Speaker Request
        • News
          • All News
          • Newsroom
          • Stay Informed
          • News for Tax Professionals
        • Website Info
          • Privacy Policy
          • Website Access
  • Contact Us
        • General
          • Office Hours & Locations
          • Mailing Addresses
          • Public Records Requests
        • Departments
          • Administrative Contacts
          • Payment Plans and Liens (Compliance)
          • Identity Theft
          • Fuels Tax & IFTA
          • Property Tax
        • Technical Questions
          • TAP Help (E-File and E-Pay)
          • Reporting Website Issues
          • Software Developers Assistance
  1. Home
  2. Taxes
  3. Sales and Use
  4. Guides for Certain Sellers and Sales
  • Basics Guide
  • Use Tax
  • Guides for Certain Sellers and Sales
  • Guides for Certain Groups
  • Permits
  • Exemptions
  • Forms
  • Guides

  • Basics Guide
  • Use Tax
  • Guides for Certain Sellers and Sales
  • Guides for Certain Groups
  • Permits
  • Exemptions
  • Forms
  • Guides

Guides for Certain Sellers and Sales

Below are the guides we have for certain types of sellers and sales. Almost everyone selling is a retailer, unless they’re a wholesaler. Retailers should read the Retailers guide and any other guide that applies. 
 
Retailers
Wholesalers
Online Sellers
Events
Lodging
Food
Recreation and
Admissions
Medical
Products
Renting or
Leasing
Vehicles and
Transportation
Repair
Shops
Contractors
Farming and
Ranching
Lumber
Logging
Mining
Outfitters
Printing
Firearms Transfer
Auctioneers

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.

Taxes


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Online Services


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ver: 3.5.2a | last updated: May 30, 2024 at 03:59 pm
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