Form 850-U — Instructions 
                         Self-Assessed Use Tax Return

General.  Use this form to report and pay use tax. Use        Check Payments.  Make your check or money order 
tax is a tax on goods that you put to use or store in         payable to the Idaho State Tax Commission.  Don’t 
Idaho. If you haven’t paid sales tax on these goods,          staple your check to your return or send a check stub. 
you owe use tax. The use tax rate is the same as the          For payments of $100,000 or more contact the Tax 
sales tax rate.                                               Commission.

For more information about use tax and how to                 Mail return and payment to:
calculate the sales purchase price subject to use tax,                   Idaho State Tax Commission
visit tax.idaho.gov/use.                                                 PO Box 36
                                                                         Boise ID  83722-0410
Enter each purchase date, description of the 
goods, and the purchase price for the goods you’re 
reporting on the lines below. Use an additional sheet 
if necessary. Please attach a copy of your receipt or 
purchase documents and submit with the return.
Don’t use this form if you already have a sales and 
use tax account. Please report and pay use tax using 
your existing account.

                                                        Contact us:
                                     In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
                                             Hearing impaired (TDD) (800) 377-3529
                                                        tax.idaho.gov/contact

                                                                                                         Mail to:
                         Form 850-U                                                                      Idaho State Tax Commission
                                                                                                         PO Box 36
                         Self-Assessed Use Tax Return                                                    Boise ID 83722-0410
Name                                                          Social Security Number or Federal ID Number

Address                                                       City                               State   ZIP Code

Phone Number                                                  Email Address

      Purchase Date                               Description of Goods                           Purchase Price

                                                                                                $

                                                                                                $

                                                                                                $
Use an additional sheet if necessary.
                                                                         Total Purchases  $
                                                                   Total Use Tax Due
Keep a copy of this return for your records.                             (Total Purchases x 6%) $
By signing this form, I certify that the statements I made on this form are true and correct.  I know that 
submitting false information can result in criminal and civil penalties.
Signature                                                                    Date                Phone Number

EFO00143    03-14-2019