How to Report, File and Pay Use Tax


Businesses and organizations

Retailers and wholesalers

Retailers and wholesalers must report and pay use tax they owe on their regularly filed sales tax return.

Not retailer or wholesaler

Businesses that aren’t retailers or wholesalers report and pay use tax according to the following scenarios:

  • You owe use tax most months: Get a use tax permit. See for more information about registering for an account. There’s no cost to obtain a permit.
  • You make large-dollar purchases infrequently: Use pdf Form 850-U – Self-Assessed Use Tax Return and Instructions, to pay use tax by the 20th of the month after you buy the item.
  • You make small, frequent purchases: Report and pay the use tax yearly on pdf Form 41Idaho Corporation Business Tax Return, or pdf Form 41SIdaho S Corporation Income Tax Return.