Idaho State Tax Commission
The Idaho State Tax Commission promulgates and enforces rules implementing Idaho income taxes and withholding, sales and use taxes, travel and convention taxes, and Boise Auditorium District taxes, as well as other taxes that are not covered by this application.
For additional information concerning the Idaho State Tax Commission, visit the website at www.state.id.us/tax.
- Idaho State Income Tax Withholding – A 'payroll tax' similar to federal withholding. An employer is required to have a withholding account and report the wages to Idaho if they have employees physically working in Idaho. The employer must withhold from all salaries, wages, tips, bonuses, or other compensation paid to an employee for services performed in Idaho if:
- 1. The employer is required to withhold for federal purposes
- 2. The employee is an Idaho resident; or the employee is a nonresident and compensation of one thousand dollars ($1000) or more will be paid during a calendar year to the nonresident for services performed in Idaho
- Idaho Sales Tax – A seller’s permit is required of anyone who sells to a consumer who does not resell or rerent the product he has purchase, and makes more than two sales within a 12 month period, or if he is in the business of selling tangible personal property or taxable services, even if he makes fewer than two sales in Idaho. Sales tax is a tax on a transaction. The tax is charged on retail sales of tangible personal property and some services, unless the transaction qualifies for an exemption.
- Idaho Use Tax –A complementary tax to sales tax that applies to tangible personal property (TPP) used or consumed by a business, if the business has not paid sales tax on the transaction, unless the transaction qualifies for an exemption. The use tax rate is the same as the sales tax rate.
- Travel and Convention Tax – A gross receipts tax imposed on the fees for providing a place to sleep to an individual by operators of hotels, motels, bed and breakfasts, campgrounds, and other similar accommodation, if the room is rented for less than 30 days.
- Boise Auditorium District Tax – A retail sales tax (4%) levied upon the occupant or user of a hotel/motel room, which must be collected by the hotel or motel from the occupant and remitted to the Idaho State Tax Commission.The Auditorium District tax applies to all motel and hotel rooms located within the geographical boundaries of the Greater Boise Auditorium District.