Click-through Nexus – Online Sellers

Are you out of state and have referral (“click-through”) agreements with Idaho retailers?

This sometimes is called relationship nexus.

You must have a valid Idaho seller’s permit, collect sales tax, file sales tax returns, and forward the tax to the state if you meet all these criteria:

To get an Idaho seller’s permit if you don’t already have one, see Take these steps.

Watch the Taxing Remote Sales in and into Idaho video