This section explains how Idaho sales tax laws apply to schools like yours. It includes how Idaho taxes sales and purchases that schools make. And, it also covers donations you receive, requirements for keeping records, and filing returns.
Schools exemption
A school that Idaho law defines as an educational institution can buy everything exempt from sales tax. Educational institutions are nonprofit, offering a diversified course of study in the usual branches of learning. Their income is devoted only to education and they’re one of the following:
- Nonprofit colleges and universities (both public and private)
- Nonprofit primary and secondary schools (both public and private)
- Idaho public charter schools
- The Idaho Digital Learning Academy
A non-Idaho college, university, primary or secondary school also can buy everything exempt if it’s a qualifying educational institution.
Can’t buy exempt
For this exemption, educational institution does not include:
- Schools that primarily teach:
- Business
- Dancing
- Dramatics
- Music
- Cosmetology
- Writing
- Gymnastics
- Exercise
- Other special skills
- Parent-teacher associations, parent groups, alumni and other auxiliary groups whose purpose is to help an exempt school
- For-profit schools, colleges and universities, even when offering a full and diverse curriculum