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  • Taxes
        • Income/Payroll
          • Individual Income Tax
          • Business Income Tax
          • Withholding
        • All Tax Types
        • Tax Professionals
        • Sales and Use
          • Seller’s Permits
          • Sales and Use Tax Exemptions
          • Sales Tax
            • Contractors
            • Exemptions
            • Local Sales Tax
            • Organizations
            • Retailers
            • Transportation
            • Vending Machines
          • Use Tax
        • Product (Excise)
          • Beer and Wine Taxes
          • Cigarette and Tobacco Taxes
          • IFTA Licenses
          • Fuels Taxes and Fees
          • Kilowatt Hour Tax
          • Mine License Tax
          • Oil & Gas Production Tax
        • Property
          • Property Taxes
          • Homeowners
          • Estimate Property Taxes
          • Operating Property
          • Property Tax Education
        • Other Taxes
          • Estates and Taxes
          • Travel & Convention Tax
          • Auditorium Districts
          • Amusement Devices
          • E911 Prepaid Wireless Fee
  • Online Services
        • E-File
          • General Information
          • E-File Income Taxes
          • Free E-filing for Tax Year 2022
          • TAP (Taxpayer Access point)
          • TAP Help (E-File and E-Pay)
          • E-File Guides for Tax Professionals
        • E-Pay
          • General Information
          • Where's My Refund?
          • Quick Pay
        • For Business
          • TAP Help
          • Validate with TAP
          • Getting Tax Permits
          • Business Taxpayer Self-Service
  • Forms & Guides
        • Forms by Tax Type
          • Individual Income Tax Forms
          • Business Income Tax Forms
          • Withholding Forms
          • Sales and Use Tax Forms
          • Travel and Convention Forms
          • Beer Tax Forms
          • Wine Tax Forms
          • Cigarette Taxes Forms
          • Tobacco Taxes Forms
          • Fuels Taxes & Fees Forms
          • IFTA Licenses Forms
          • Property Homeowners Forms
          • Property Tax Forms
          • Tax Professional 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 by Tax Type
          • Individual Income Tax Guides
          • Business Income Tax Guides
          • Withholding Guides
          • Sales and Use Tax Guides
          • Travel and Convention Guides
          • IFTA Licenses Guides
          • Property Tax Forms & Guides
            • Property Homeowners Guides
            • Property Appraisers Guides
            • Counties Guides (Property Tax)
          • E-File Guides for Tax Professionals
  • 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
        • 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
  • Employment
  1. Home
  2. Taxes
  3. Sales and Use
  4. Sales and 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 and 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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