In Idaho, purchases of tangible personal property for purposes of resale are not subject to tax. However, all sales are presumed taxable, and the seller has the burden of proving that a sale is not taxable (unless the seller has a resale certificate on file from you, the purchaser).

The quickest way to get a resale certificate is to file online using Taxpayer Access Point (TAP). You can also contact the state tax commission directly to request an exemption certificate.

The Sales Tax Permit allows a business to sell and collect sales tax from taxable products and services in the state, while the Resale Certificate allows the retailer to make tax-exempt purchases for products they intend to resell.

Sales Tax Resale or Exemption Certificate.

The homeowner's exemption will exempt 50% of the value of your home and up to one acre of land (maximum: $100,000) from property tax.

Idaho has a flat 5.8 percent individual income tax. Idaho also has a 5.80 percent corporate income tax rate. Idaho has a 6.00 percent state sales tax rate, a 3.00 percent max local sales tax rate, and an average combined state and local sales tax rate of 6.02 percent.

All retail sales in Idaho are taxable unless specifically exempted by Idaho or federal law. A sale is exempt from sales and use tax only if Idaho law specifically allows an exemption.

An Idaho seller's permit number has up to nine digits followed by an “S.” Example: 123456-S. If the number contains any other letter or is an inappropriate number, such as a federal Employer Identification Number, the certificate is not valid.

In Idaho, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Several examples of exemptions are prescription drugs, some groceries, truck campers, office trailers, and transport trailers.