Instructions For Form 850 - Idaho Sales And Use Tax


General. You are required to report tax using the accrual method.
Line 4. Items Subject to Use Tax. A use tax is imposed on the
This means that you must report and pay tax on all cash and credit
use, storage or other consumption of tangible personal property
in Idaho upon which a sales tax has not been paid. Enter the
sales and items purchased subject to use tax even if payment has
not been made. You must sign your return to make it valid.
taxable amount of items you purchased for use, storage or other
consumption during this period on which you did not pay a sales tax.
Unsigned returns may result in penalty or interest, or both.
Due Date. Returns cover either one month, quarter, semiannual or
Line 5. Total Taxable. Add lines 3 and 4.
annual period. Each return indicates the period covered and the
Line 6. Tax. Multiply line 5 by the tax rate shown below.
due date.
Even if you have made no sales or acquired no items subject to
Period: October 1, 2006 or after
Rate: 6%
use tax, you must file a return on time. Simply write -0- in the
Period: July 1, 2005 - September 30, 2006
Rate: 5%
appropriate areas of the return.
Period: May 1, 2003 - June 30, 2005
Rate: 6%
Line 7. Adjustments. Use this line when claiming adjustments
Change of Mailing Address. Mark the "mailing address change"
box on your tax return and provide the new address.
or amending previous returns (such as errors in reporting or bad
debt write-offs on accounts found to be worthless). A letter of
Change in Operation/Ownership. You must report any change
explanation must be attached. For assistance, call: 334-7821 in
the Boise area or toll free at (800) 972-7660, ext. 7821.
in operation of your business on an amended Idaho Business
Registration Form. You must report a change in partners or officers,
any restructuring of ownership, new locations, an address change,
Line 8. Tax Due. If line 7 results in an increase, add to line 6. If
or additional locations. You can also make these changes online
line 7 results in a decrease, subtract from line 6.
through by clicking on "Apply for a business permit"
under the Online Services heading.
Line 9. Penalty. Delinquent returns are subject to penalty. No
penalty is due if no tax is due. Penalty is 5% of the tax due for each
New Owner. If you're a new owner of a business, don't use a
delinquent month or portion of a month. The maximum penalty is
return which has been addressed to the former owner. Permits
25% and the minimum penalty amount is $10.00.
are not transferable. You can apply for a new account number
through by clicking on "Apply for a business permit"
Line 10. Interest. Interest accrues on delinquent payments from
the due date until paid. Rates are as follows:
under the Online Services heading. You can also complete the
Idaho Business Registration form available online at
or by calling the Idaho State Tax Commission.
1/1/2014 - 12/31/2014, 4% per year
1/1/2013 - 12/31/2013, 3% per year
Cancel permit. If this is your final return, mark the "cancel permit"
1/1/2012 - 12/31/2012, 4% per year
box on your tax return. Attach a statement giving information and
1/1/2011 - 12/31/2011, 4% per year
the date of disposition of the business. If you operate more than one
business location under this permit number, please specify which
Line 11. Total due this period. Add lines 8, 9, and 10. Pay this
location is closed and which is still open.
Line 1. Total Sales. Enter the amount of all accrued sales for the
Taxes to be paid by electronic funds transfer. All payments
period, including cash and credit transactions. Total Sales include:
to the State of Idaho may be paid by electronic funds transfer.
Whenever the amount due is $100,000 or greater, the law requires
a. All sales originating in Idaho with an in-state destination, both
wholesale and retail.
that electronic funds transfer be used. You must file your written tax
b. All sales originating in Idaho with an out-of-state destination,
return on or before the due date, indicating payment by Electronic
both wholesale and retail.
Funds Transfer.
c. All sales originating outside Idaho with an Idaho destination,
both wholesale and retail.
If you do not pay by electronic funds transfer, the total payment for
d. Total of labor and sales of tangible personal property, both
tax due must accompany your return. Make your check or money
wholesale and retail.
order payable to the State Tax Commission. Do not staple your
check to your return or send a check stub.
Line 2. Nontaxable Sales. Enter the amount of all nontaxable
sales for the period, including cash and credit transactions.
Payment by credit/debit card and e-check. You can use a credit/
debit card or e-check to make payments under $100,000 to the state
of Idaho. You can pay through our website at We
Line 3. Net Taxable Sales. Subtract line 2 from line 1.
accept American Express, Discover, MasterCard, and Visa for credit
card payments. If you pay with a credit/debit card or e-check, our
third-party provider will charge a convenience fee.
Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076
In the Boise Area: 334-7660
440 Falls Ave.
800 Park Blvd., Plaza IV
Twin Falls, Idaho 83301
Boise, Idaho 83712
Toll Free: (800) 972-7660
1910 Northwest Blvd., Suite 100
611 Wilson Ave., Suite 5
Hearing impaired (TDD):
Pocatello, Idaho 83201
Coeur d'Alene, Idaho 83814
(800) 377-3529
150 Shoup Ave., Suite 16
1118 F St.
Lewiston, Idaho 83501
Idaho Falls, Idaho 83402


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