Getting Use Tax Credit for Another State’s Sales Tax

You don’t owe Idaho use tax if you correctly paid another U.S. state’s sales tax* and its rate was equal to or greater than Idaho’s. You owe the difference if the other U.S. state’s sales tax rate is less than Idaho’s.

* A “U.S. state’s sales tax” includes local sales taxes such as city or county local option taxes, in any U.S. state, commonwealth, possession, territory or the District of Columbia.