Sales Tax Updates in Idaho

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January 30, 2013 — 1,166 views  
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The state of Idaho assesses sales tax on the sale, rental, or lease of certain tangible personal property and some services.

The following goods are services are subject to sales tax in the state of Idaho:

  • Tangible Personal Property (unless exempted)
  • Food
  • Hotel, Motel, and Campground Accommodations


The following items are exempt from sales tax in the state of Idaho:

  • Prescription Drugs

According to Idaho state law, all retailers who participate in the sale of goods (sold and shipped in Idaho) must get a seller's permit and remit appropriate sales taxes for goods sold. Vendors must file sales tax returns to pay the sales tax due on these transactions.

Businesses can get an Idaho state Seller's Permit using the Idaho Business Registration System:
business.idaho.gov

A sales tax rate of 6% is in effect in Idaho as of October 1st, 2006. For a schedule of the applicable sales taxes at the 6% bracket, refer to the following link:
Sales Tax Bracket Schedule

The state of Idaho permits e-filing of Sales Tax Returns which can save you time and money on postage.

To access Sales Tax forms refer the following link:
Idaho State Tax Commission - Forms

Special Case for Contractors who Improve Real Property
Contractors in the state of Idaho who perform construction work are also subject to sales, use, withholding and income taxes. Purchases of materials for real estate improvement/construction purposes is subject to sales and use tax. A use tax may apply on purchases in the case that the contractor does not collect sales tax on these materials.

Due Dates
Due date depends on whether you file sales taxes monthly or quarterly.

  • Monthly: Sales Taxes are due on the 20th of the month following sales tax period.
  • Quarterly: Sales Taxes are due on the 20th of the month following the end of a quarter.
    -First quarter report is due on April 20th.
    -Second quarter report is due on July 20th.
    -Third quarter report is due on October 20th.
    -Fourth quarter report is due on January 20th (of the following year).

    For a schedule of due dates for monthly filers, refer to the following link:
    Due Dates for Sales, Use, Sales-related, and Withholding Accounts

    State residents must file an Idaho State Tax Exemption Certificate, form ST-133, for certain items that are exempt from sales taxes:
    Idaho State Tax Commission - Forms

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