Use Tax

Use tax is a tax on goods that you put to use or store in Idaho. If you haven't paid sales tax on these goods, you owe a use tax (unless an Idaho exemption applies). Use tax is paid directly to the state, instead of the seller of the goods.

Businesses that don't make retail sales either pay use tax with their annual Idaho income tax return or a use tax return, or they can submit it directly to the Tax Commission. Businesses that make retail sales pay use tax with their sales tax return.

Business owners who are not retailers, and who owe use tax month to month, should contact us to get a use tax filing number.

A buyer who is a reseller of tangible property from a seller located in many states may be able to use the Uniform Sales and Use Tax – Multijurisdiction certificate for sales tax exemption. States vary in their policies for use of this certificate. Questions regarding your specific eligibility to use this certificate should be addressed to the revenue department of the relevant state.

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.

Contractors, see Contractors Who Improve Real Property for use tax situations that may affect contractors.

Online/Catalog shopping

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 who don't have a presence in Idaho aren't required to collect Idaho sales tax. If you are not charged Idaho sales tax on your purchases, you owe use tax.

• Current Sales & Use Tax Law
• Current Sales & Use Tax Rules

Use the right-hand column to find related information, documents, and services.