Sales Governments Make

Idaho is barred by federal law from requiring federal government agencies to collect Idaho sales tax on their sales.

Idaho state and local governments that make taxable sales must get an Idaho seller’s permit and collect and forward tax to the Tax Commission. (See our Retailers guide.) Taxable sales that Idaho state and local governments make include:

  • Equipment rentals (e.g., sprayers, the container rental portion of trash pick-up service)
  • Gravel, equipment, surplus property, signs
  • Maps, books, forms, reports, photocopies and other documents (unless the fee for the document is set by law or the buyer makes a public records request as defined in Idaho Code section 74-102)
  • Items sold to prison inmates
  • Vending machine sales
  • Library cards
  • Admission charges (e.g., sporting events, swimming pools, concerts, zoos)
  • Fees to use recreation facilities (e.g., parks, gyms)
  • Recreation program fees (e.g., baseball, football, basketball)