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What is use tax? Idaho

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  • What is use tax? Idaho

    Use tax is a complementary tax to the sales tax. It's imposed on the consumption, use, or storage of goods in Idaho, if sales tax wasn't paid on the purchase of the goods. Most Idaho sales tax exemptions also apply to use tax.

    The use tax rate and sales tax rates are the same. Use tax is paid directly to the state, instead of to the seller of the goods. Individuals can report use tax on their annual Idaho income tax return or submit it directly to the Tax Commission. Businesses must have a use tax permit if they buy items without paying sales tax.

    There's more information about Use Tax on our Web & Catalog Shoppers page and in our Use Tax Brochure.
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