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G&G State Tax Group

Idaho Practice and Procedure

Idaho runs two sales tax systems side by side: the state tax the State Tax Commission administers, and the local option taxes that resort cities impose and collect themselves, each with its own registration, its own returns, and its own audit. A seller squared away with the state can still be out of compliance with a city. This hub collects the questions that recur for businesses selling into the state.

1 article Search within Idaho

Local and district taxes

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Does registering for Idaho sales tax also cover resort city and auditorium district local option taxes?An Idaho seller's permit issued under the state sales tax statutes covers only the state sales tax. Idaho's resort city local option taxes, authorized under a separate chapter of the municipal code, are a city-level system with their own registration, filing, and remittance, and most are administered by the city rather than the Idaho State Tax Commission. Auditorium district lodging taxes run under a third statutory scheme and, unlike most resort city taxes, are now largely administered by the Tax Commission itself. A seller with a state permit can still owe an unfiled, unpaid local tax in a resort city or auditorium district without ever having missed a state deadline.