Idaho Sales Tax Guide for eCommerce Businesses
Idaho Sales Tax Guide for eCommerce Businesses
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Idaho's Sales Tax Authority
State Phone Information
800-972-7660
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Idaho
6% to 9%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Idaho?
If you have nexus in Idaho you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Idaho charge sales tax on shipping?
Sales tax on shipping is dependent on the method of delivery. To be exempt from charging sales tax on shipping in the state of Idaho, a seller has to state the shipping charges separately on the bill.
Including the shipping charges price on the bill makes the transaction subject to tax.
Do you have physical nexus in Idaho?
A seller has physical nexus in Idaho if they have any of the following:
An office, warehouse, sales or sample room, or storage place
A stock of goods
Renting or leasing property (other than real property) to a customer who uses the property in the state
Business servicing tangible personal property in the state
A salesman, agent, or representative who comes to Idaho to sell, deliver, install, or take orders. (It doesn’t matter whether the salesman, agent, or representative is your Employee, or whether he lives in Idaho or another state.)
Do you have economic nexus in Idaho?
Idaho's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
June 1, 2019
What types of sales are included in Idaho's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Idaho treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Idaho have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Idaho sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Idaho State Tax Commission’s Taxpayer Access Point (TAP) to file online
Mail - Use Form 850 to file and pay by mail eSenshi-File – Let us fight your tax battle, we always win! Check out our sales tax services here.
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