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FORM N-3850 INSTRUCTIONS

12-04-13

NEZ PERCE COUNTY LOCAL OPTION SALES AND USE TAX RETURN

YOU MUST FILE A RETURN FOR EACH FILING PERIOD, EVEN WHEN NO TAX IS DUE.

LABELS ARE INCLUDED FOR YOUR CONVENIENCE.

General. Nez Perce County retailers or those retailers making

Line 4. Items Subject to Use Tax. A use tax is owed on the

taxable sales within Nez Perce County must report local option

use, storage, or other consumption of tangible personal property

sales tax in addition to the 6% Idaho sales tax. You must report

in Nez Perce County, if the county's local option sales tax has

tax using the accrual method. This means that you report and

not been paid. Enter the taxable amount of items you purchased

pay tax on all cash and credit sales and items purchased subject

for use, storage, or other consumption during this period on

to use tax even if you have not received payment. You must

which you did not pay a local option sales tax.

sign your return to make it valid. Unsigned returns may

result in penalty or interest, or both.

Line 5. Total Taxable. Add lines 3 and 4.

Due Date. Returns cover one monthly, quarterly, semiannual, or

Line 6. Tax. Multiply line 5 by .5% (1/2 of one percent).

annual period. Each return indicates the period covered and

the due date.

Line 7. Adjustments. Use this line when claiming adjustments

or amending previous returns (such as errors in reporting or bad

Even if you do not make sales or acquire items subject to

debt write-offs on worthless accounts). You must attach a

use tax, you must file a return on time. Simply write -0- in the

letter of explanation. For help, call toll free at (800) 972-7660,

appropriate areas of the return.

ext. 7821.

Change of Mailing Address. If you have changed your mailing

Line 8. Tax Due. If line 7 results in an increase, add to line 6. If

address, mark the "mailing address change" box on your tax

line 7 results in a decrease, subtract from line 6.

return and provide the new address.

Line 9. Penalty. Late returns are subject to penalty. No penalty

Change in Operation/Ownership. You must report any change

is due if no tax is due. Penalty is 5% of the tax due for each late

in operation of your business on an amended Idaho Business

month or portion of a month. The maximum penalty is 25% and

Registration Form. You must report changes in partners or

the minimum penalty amount is $10.

officers, any restructuring of ownership, new location, address

change, or additional locations. Any changes you submit for

Line 10. Interest. Interest accrues on late payments from the

your Idaho Sales and Use account will automatically be made to

due date until paid. Rates are as follows:

your Nez Perce County Local Option Sales Tax account.

1/1/2014 - 12/31/2014, 4% per year

New Owner. If you are a new owner of a business, do not use

1/1/2013 - 12/31/2013, 3% per year

a return that is addressed to the former owner. Permits are

1/1/2012 - 12/31/2012, 4% per year

not transferable. Contact the nearest Tax Commission office to

obtain an Idaho Business Registration Form for a new number.

Line 11. Total due this period. Add lines 8, 9, and 10. Pay

this amount.

Cancel permit. If this is your final return, mark the "cancel

permit" box on your tax return. Attach a statement giving

Filing and Payment. You can send your Nez Perce County

information and the date of disposition of the business. If you

sales tax returns in the same envelope with your Idaho

operate more than one business location under this permit

sales tax returns. You can also make one payment for both

number, please specify which location is closed and which is still

accounts. Payments must be made payable to: Idaho State Tax

open. Return your Nez Perce County seller's permit with your

Commission.

request for cancellation.

All payments to the state of Idaho may be paid by electronic

funds transfer. You must file your written tax return on or before

Line 1. Total Nez Perce County Sales. Enter the amount

of all accrued sales for the period, including cash and credit

the due date, indicating payment by electronic funds transfer. If

transactions. Total Nez Perce County Sales include:

you do not pay by electronic funds transfer, the total payment

a. All sales originating in Nez Perce County with an in-county

for tax due must accompany your return. Make your check or

destination, both wholesale and retail.

money order payable to the Idaho State Tax Commission. Do

b. All sales made outside Nez Perce County with a Nez Perce

not staple your check to your return or send a check stub.

County destination, both wholesale and retail.

c. Total of labor and sales of tangible personal property made

Payment by credit/debit card and e-check. You can use a

in Nez Perce County, both wholesale and retail.

credit/debit card or e-check to make payments under $100,000

to the state of Idaho. You can pay through our website at

Line 2. Nontaxable Sales. Enter the amount of all nontaxable

tax.idaho.gov. We accept American Express, Discover,

sales made in Nez Perce County for the period, including cash

MasterCard, and Visa for credit card payments. If you pay with a

and credit transactions.

credit/debit card or e-check, our third-party provider will charge a

convenience fee.

Line 3. Net Taxable Sales. Subtract line 2 from line 1.

Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076

IDAHO STATE TAX COMMISSION

NEZ PERCE COUNTY

1118 F Street

1225 Idaho Street

800 Park Blvd., Plaza IV

PO Box 76

PO Box 1014

PO Box 896

Lewiston, Idaho 83501

Boise, Idaho 83712

(208) 799-3030

Toll Free: (800) 972-7660

Hearing impaired (TDD)

(800) 377-3529

Instructions For Form N-3850 - Nez Perce County Local Option Sales And Use Tax Return

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