Use tax (Online/Catalog Shopping)
Use tax is a tax on goods you put to use or store in Idaho.
When you buy items on the Internet, by phone, or through mail-order catalogs, and they’re shipped to you in Idaho, the items are subject to sales tax. Some retailers don’t have a presence in Idaho and aren’t required to collect Idaho sales tax. If they don’t charge Idaho tax on your purchases, you owe use tax to the state, unless an Idaho exemption applies.
Learn more about use tax on motor vehicles, aircraft, RVs, boats, imported goods such as artwork and similar "big ticket" items on the FAQs page located at the right.
You can pay use tax with either your annual Idaho income tax return or a use tax return, or you can submit it directly to the Tax Commission.
If you buy tobacco products, you owe tobacco tax in addition to use tax, and may need to file the Form 1350-U, Idaho Self-Assessed Tobacco Tax Worksheet and Return.
Use the right-hand column to find related information, documents, and services.
This green arrow indicates that clicking that link will take you off our website.