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  • Taxes
        • Income/Payroll
          • Individual Income Tax
          • Business Income Tax
          • Withholding
        • All Tax Types
        • Tax Professionals
        • Products
          • Beer & Wine Taxes
          • Cigarette & Tobacco Taxes
          • IFTA Licenses Online Guide
          • Fuels Taxes & Fees
          • Kilowatt Hour Tax
          • Oil & Gas Production Tax
        • Sales/Use
          • Sales & Use Tax Permits
          • Sales & Use Tax Exemptions
          • Sales Tax
            • Contractors
            • Exemptions
            • Local Sales Tax
            • Organizations
            • Retailers
            • Transportation
            • Vending Machines
          • Use Tax
        • Property
          • Property Taxes
          • Estimate Property Taxes
          • Homeowners
          • Operating Property
          • Property Tax Education
          • Estates & Taxes
        • Other Taxes
          • Amusement Devices
          • Auditorium Districts
          • E911 Prepaid Wireless Fee
          • Mine License Tax
          • Travel & Convention Tax
  • Online Services
        • E-File
          • General Information
          • E-File Income Taxes
          • E-File Individual Income Taxes – Free
          • TAP (Taxpayer Access point)
          • TAP (E-File or E-Pay) Help
          • E-File Guides for Tax Professionals
        • E-Pay
          • General Information
          • Where's My Refund?
          • Quick Pay
        • For Business
          • TAP Help
          • Validate with TAP
          • Idaho Business Registration (IBR) Information
          • Business Taxpayer Self-Service
  • Forms & Guides
        • Forms by Tax Type
          • Beer Tax Forms
          • Business Income Tax Forms
          • Cigarette Taxes Forms
          • Fuels Taxes & Fees Forms
          • IFTA Licenses Forms
          • Individual Income Tax Forms
          • Sales/Use Tax Forms
          • Tax Preparers Forms
          • Tobacco Taxes Forms
          • Travel and Convention Forms
          • Wine Tax Forms
          • Withholding 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 2022
          • Estimated Payment of Individual Income Tax 2021
        • Guides by Tax Type
          • Business Income Tax Guides
          • E-File Guides for Tax Professionals
          • IFTA Licenses Guides
          • Individual Income Tax Guides
          • Sales/Use Tax Guides
          • Travel and Convention Guides
          • Withholding Guides
          • Property Tax Forms & Guides
            • Property Appraisers Guides
            • Property Homeowners Guides
            • Counties Guides (Property Tax)
  • 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
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        • News
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  1. Home
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  3. Sales/Use
  4. Sales/Use Tax Guides
  • On This Page

    • Online Guide
    • Sales Tax
    • Use Tax
    • Permits
    • Exemptions
    • Laws & Rules
    • Sales/Use Tax Forms
    • Sales/Use Tax Guides

    • Online Guide
    • Sales Tax
    • Use Tax
    • Permits
    • Exemptions
    • Laws & Rules
    • Sales/Use Tax Forms
    • Sales/Use Tax Guides

    Sales/Use Tax Guides

    Guide Name Revision Date
    Bad Debt - Sales Tax Refund Claims in the Auto Industry 11-08-2016
    Common Additional Charges for Property and Services 07-25-2019
    Due Dates for Sales/Use, Travel & Convention, Greater Boise Auditorium District, E911, and Withholding - flyer 02-23-2022
    Municipal Wastewater Gathering Systems, Distribution Systems and Treatment Plants 05-22-2019
    House Bill 578: Out-of-State Retailers 08-06-2018
    Outfitters (#18) 04-02-2007
    Sales and Use Tax Bracket Schedule 6% - chart 08-31-2006
    Understanding a Sales and Use Tax Audit 10-07-2020
    Vehicles & Vessels: Exemption Certificates 12-04-2018
    Vehicles and Vessels: Repairs 07-01-2019
    Vehicles and Vessels: Taxable Sales Price 06-04-2019

    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.

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