If you purchased items to be used or stored in Idaho but did not pay sales tax on those items, you must pay Use Tax to Idaho. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The Idaho consumer use tax rate is 6%, which is the same as the Idaho sales tax rate.
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)