You will owe Use Tax if either of the following conditions apply to your tax situation:
- you purchased items without paying Idaho sales tax.
- you purchased items from an out-of-state seller (including internet, catalog, radio, and TV purchases) and the seller didn’t collect sales tax.
What is the Use Tax rate?
The Idaho consumer use tax rate is 6% (.06), which is the same as the Idaho sales tax rate.
Program entry
To enter an amount of use tax due on your Idaho return within your account, follow the steps below:
- State Section
- Additional Taxes
- Non-Taxed Purchases (Mail Order, Internet)