Idaho Sales/Use Tax: What You Need to Know
Idaho requires residents and nonresidents to pay sales/use tax on certain purchases made from out-of-state retailers, including online, mail-order, and other nontaxed purchases. This tax is reported and paid using specific Idaho forms when filing your state income tax return.
When Do You Need to File Form Idaho 40 or Form Idaho 43?
- Form Idaho 40 is used by residents to report sales/use税 due on nontaxed purchases made during the year.
- Form Idaho 43 is used by part-year residents or nonresidents who have Idaho-source income and need to report sales/use tax on nontaxed purchases.
These forms are typically attached to your Idaho state income tax return (Form 40 or Form 43) and are required if you made purchases from retailers who did not collect Idaho sales tax at the time of sale.
How to Add Form Idaho 40 or Form Idaho 43 in OLT Software
- Log in to your OLT (Online Taxes) account and open your tax return.
- Go to the State section in the left menu (or tap the three dots on mobile for more options).
- Select Start or Revisit Idaho state.
- Under the Taxes section, locate and select either Form Idaho 40 or Form Idaho 43.
- Follow the on-screen instructions to enter your nontaxed purchases and calculate the tax owed.
Important Notes
- Only purchases from out-of-state retailers that did not collect Idaho sales tax are subject to this tax.
- The tax is calculated based on the total amount of nontaxed purchases made during the tax year.
- Form Idaho 40 is for residents; Form Idaho 43 is for part-year residents or nonresidents.
Source:
Form 40 - Individual Income Tax Return
Form 43 - Part-Year Resident and Non-resident Income Tax Return
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions before filing.