Form 850-U - Idaho Self-Assessed Use Tax Worksheet And Return

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850-U

Idaho Self-Assessed Use Tax

Worksheet and Return

EFO00143

01-02-09

Use Form 850-U to report and pay the use tax you owe. If you owe less than $50 in use tax, you will generally use this

form. However, you may also use this form if you’re an individual (non-business) and you make a one-time large dollar

purchase of items such as jewelry, artwork, or an aircraft. You can report single or multiple transactions. If you pay by

check, please attach your check to the return.

What is use tax? Use tax is a tax on goods that you put to use or store in Idaho. If you have not paid sales tax on these

goods, you owe use tax (unless the items are held for resale or an Idaho exemption applies). If Idaho or another state’s

sales tax is added to the purchase price, you do not owe use tax. The use tax rate is the same as the sales tax rate.

For example, if you buy merchandise through the Internet, over the telephone, or from mail-order catalogs, and sales tax is not added to the price, you

are responsible for paying the use tax directly to the Idaho State Tax Commission. Also, if you travel outside the state and purchase untaxed

merchandise that is brought or shipped to your Idaho home, you owe use tax.

Use the worksheet below to track your untaxed purchases. Keep this worksheet for your records.

Column 1. Enter the date you purchased the untaxed goods. Add the purchase date to the Tax Period field on the

850-U. If you made multiple purchases, enter the dates of your first and last purchases.

Column 2. Enter a description of the goods purchased.

Column 3. Enter the purchase price of the goods from Column 2. Total Column 3, and enter amount on Line 1 of 850-U.

Column 4. Multiply the purchase price in Column 3 by the use tax rate* at the time of purchase. Total Column 4, and

enter amount on Line 2 of the 850-U.

Use Tax Worksheet

Column 1

Column 2

Column 3

Column 4

Purchase Date

Description of Goods

Purchase Price

Column 3 x rate*

Total Purchases Subject to Use Tax

* Rate if purchase date is:

Oct. 1, 2006 or after, the rate is 6% (.06).

Total Use Tax Due

July 1, 2005 - Sept. 30, 2006, the rate is 5% (.05).

May 1, 2003 - June 30, 2005, the rate is 6% (.06).

April 30, 2003 or before, the rate is 5% (.05).

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850-U

Idaho Self-Assessed Use Tax Return

EFO00143 (01-02-09)

Social Security Number

Name

or Federal ID Number

Month

Year

Month

Year

Address

Tax Period