Instructions For Form 852 - Idaho Sales Tax Return - County Assessor
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1EIN00005
11-06-13
FORM 852 INSTRUCTIONS
IDAHO SALES TAX RETURN - COUNTY ASSESSOR
1. GENERAL INFORMATION
2. DATE
A. The sales tax return must be completed by the
Returns cover one month, and each return indicates
assessor and submitted to the Tax Commission at least
the period covered. Always use a return for the current
monthly. The assessor can submit the form more often.
month. If you have not collected any tax, simply write -0-
in the appropriate areas of the return.
Prepare a separate Form 852 for each rate of tax
collected. For example, if the majority of the transactions
3. COMPLETION OF RETURN
were tax collections at 6%, but one transaction was a
tax collection at 2% because the applicant had paid tax
Line 1. TAX COLLECTED. Enter the amount of sales
at 4% to another state, the assessor must prepare two
tax collected.
returns: one for the transactions at 6% and one for the
transactions at 2%. On the return prepared for the 2%
Line 2. Enter the number of reimbursable transactions
transaction, the assessor should insert the rate of tax
(county assessor only).
collected in bold print.
Line 3. Multiply line 2 by $1.00 (county assessor only).
The assessor will be reimbursed $1.00 for each
application for certificate of title or initial registration of a
Line 4. TAX DUE. County assessor—Line 1 less line 3.
motor vehicle, and each Form ST-108BT processed by
the assessor. No reimbursement is made for applications
Make a check or money order payable to State Tax
and ST-108BTs for which any sales or use tax due was
Commission.
previously collected by a retailer.
Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076
IDAHO STATE TAX COMMISSION OFFICES
CONTACT US
In the Boise Area: 334-7660
440 Falls Ave.
800 Park Blvd., Plaza IV
or
Twin Falls, Idaho 83301
Boise, Idaho 83712
Toll Free: (800) 972-7660
611 Wilson Ave., Suite 5
1910 Northwest Blvd., Suite 100
Hearing impaired (TDD):
Pocatello, Idaho 83201
Coeur d'Alene, Idaho 83814
(800) 377-3529
150 Shoup Ave., Suite 16
1118 F St.
Idaho Falls, Idaho 83402
Lewiston, Idaho 83501
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