You must have a valid seller’s permit, collect sales tax, file a sales and use tax return, and forward the tax to the Tax Commission when you sell goods in Idaho.
Exemptions
Exemptions from sales tax
Contractors
Someone who builds, improves, repairs, or alters real property
Retailers
Retailers who do business in Idaho
Transportation
Aircraft, watercraft, motor vehicles, and IRP
Organizations
Governments, schools, nonprofits, and religious groups
Military
Military service members