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Idaho State Tax Commission
  • Taxes
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        • Property
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          • Free E-filing for Tax Year 2022
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          • Individual Income Tax Forms
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          • 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
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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 Tax
  5. Retailers
  6. Food – Retailers
  • On This Page

    • General
    • Online Sellers
    • Hotels, Motels and Short-Term Rentals
    • Food – Retailers
    • Wholesalers
    • Firearms Transfer Fees and Taxes
    • Renting and Leasing Tangible Personal Property
    • Repair Shops
    • Recreation and Admissions
    • Printing and Publishing
    • Outfitters

    • General
    • Online Sellers
    • Hotels, Motels and Short-Term Rentals
    • Food – Retailers
    • Wholesalers
    • Firearms Transfer Fees and Taxes
    • Renting and Leasing Tangible Personal Property
    • Repair Shops
    • Recreation and Admissions
    • Printing and Publishing
    • Outfitters

    Food – Retailers

    Grocers

    Sales and use tax information for primarily involved in selling food for home preparation and consumption

    Grocers

    Food, Meals, and Drinks

    Sales and use tax information for furnishing, preparing, or serving food, meals or drinks

    Food and Drinks

    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.

    Taxes


    • Beer
    • Business Income
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    • Fuels
    • Individual Income
    • Property
    • Sales / Use
    • Tobacco
    • Wine
    • Withholding
    • All Taxes

    Online Services


    • E-File
    • E-Pay
    • Taxpayer Access Point (TAP)
    • TAP Help
    • Getting Tax Permits
    • Business Taxpayer Self-Service
    • Quick Pay

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    ver: 3.5.1a | last updated: November 8, 2022 at 04:42 pm
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