Purchases while stationed in Idaho

With few exceptions, members of the military owe sales or use tax on purchases they make while stationed in Idaho. This applies regardless of residency status. A common exception is a purchase from a military-owned facility such as the commissary.

Bringing personal property into Idaho

If you’re a military member temporarily assigned to Idaho and you bought personal property without paying sales tax in the United States, you may owe Idaho use tax when you bring that property into Idaho. You owe use tax on household goods, personal possessions, personally-owned vehicles, and personally owned aircraft if you acquired the property after receiving orders to transfer to Idaho or within three months of moving to Idaho, whichever is shorter. You don’t owe Idaho use tax for purchases you or your spouse made before that time.

If you paid a U.S. sales tax of less than 6% and the purchase occurred within the time period noted above, you owe Idaho use tax on the difference. For purposes of vehicle registration in Idaho, see pdf Form ST-102 – Use Tax Exemption Certificate, New Resident.

Buying a vehicle in Idaho

If you’re a military member stationed in Idaho with your home residence in another state, you may qualify for a sales tax exemption when buying a car in Idaho. You can qualify for an exemption at the time of sale only if you provide a copy of your military orders showing you must report to a duty station in another state within 90 days. If the vehicle will be in Idaho more than 90 days, it will be subject to tax. See pdf Form ST-104NR – Sales Tax Exemption Certificate – Nonresident Vehicle/Vessel.

Use tax may be due to the next state where you report to duty. Please contact that state’s tax agency for more information.

Wondering about income taxes? Learn more about specific tax information that apply to military service members and their families in our Military Guide.