Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace?
A new Idaho law affects retailers and marketplace facilitators as of June 1, 2019. It was passed 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.
New 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.