Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace?
An Idaho law affects retailers and marketplace facilitators as of June 1, 2019. Idaho passed the law in response to the U. S. Supreme Court Wayfair decision regarding economic nexus.
- You might need to collect Idaho sales tax on sales in Idaho, even if you’re not located in the state.
- If you already have an Idaho seller’s permit, you might need to get an additional permit if you operate as a marketplace facilitator.
Law requirements
Out-of-state retailers
Retailers without a physical presence in Idaho must collect Idaho sales tax when their sales in Idaho exceed $100,000 in the current or previous year. See Sections A and B of Guides for Different Business Types.
Marketplace facilitators
Marketplace facilitators without a physical presence in Idaho must collect Idaho sales tax when the combined total of their own sales in Idaho and their third-party sales in Idaho exceeds $100,000 in the current or previous year. They must have separate seller’s permits for their sales in Idaho and their third-party sales. See sections C, D, and E of Guides for Different Business Types.
Idaho retailers
Retailers with a physical presence in Idaho who also are marketplace facilitators must collect Idaho sales tax on their third-party sales in Idaho. They must have separate seller’s permits for their sales in Idaho and their third-party sales. See sections E and F of “Guides for Different Business Types.”
Retailers with a physical presence in Idaho must collect Idaho sales tax on their sales in Idaho. Read our Retailers guide for more information.
Out-of-state sellers who have certain agreements with Idaho retailers can find more information on the Click-Through Nexus page.