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Form 850 — Instructions
Sales and Use Tax Return
General. Returns are due by the 20th of the • Sales originating outside Idaho with an Idaho
month following the reporting period covered. destination
Each return shows the period covered and the • Sales of labor and tangible personal property
due date. You must file a signed return for each
• Barter transactions
filing period even when no tax is due.
Total sales don’t include:
Electronic filing. You can file your return, • Lodging sales reported for you by
make changes to your account, and cancel Short-Term Rental Marketplaces
your permit online at tax.idaho.gov/gototap.
• Sales reported for you by Marketplace
Change in operation/ownership. You must Facilitators
notify the Tax Commission of any of the
Nontaxable sales. Enter the amount of all
following:
nontaxable sales for the period.
• Changes in partners or officers
Sales that are nontaxable include:
• Restructuring of ownership
• Sales shipped or delivered outside of Idaho
• Address changes
• Sales made to exempt entities
• New or additional locations
• Wholesale sales
Report these changes at tax.idaho.gov/ibr or
• Repair labor
by mailing us a completed Form IBR-1, Idaho
Business Registration. Items subject to use tax. Idaho imposes a use
tax on the storage, use, or other consumption of
New owner. If you’re a new owner of a
tangible personal property in Idaho that you didn’t
business, don’t file a return addressed to
pay sales tax on. Enter the cost of the items you
the former owner. Permits aren’t transferable.
bought during this period, including items you
Apply for a new permit at tax.idaho.gov/ibr
withdrew from your resale inventory for use by
or by mailing us a completed Form IBR-1.
your business.
Contact us with questions.
Adjustments. Use this line to claim an
Change of mailing address. Check the
adjustment. You must provide a letter explaining
“Mailing Address Change” box on your tax
the adjustments. Adjustments claimed are subject
return and provide the new address.
to approval.
Cancel permit. If this is your last return, check
Penalties. You may owe a penalty if you:
the “Cancel Permit” box on your tax return and
provide the date the business closed. • File a return by the due date but don’t pay all
of the tax you owe (0.5% of the tax per month
Total sales. Report the total sales made within to a maximum of 25%)
the reporting period. This includes all cash • Don’t file a tax return by the due date (5% of
and credit sales, even if you haven’t received the tax per month to a maximum of 25%)
payment.
Note: You owe the entire month of penalty
Total sales include all wholesale and retail even if your payment or return is only one day
sales in any of the following categories: late. The minimum penalty is $10.
• Sales originating in Idaho with an Idaho
Interest. Interest accrues on overdue tax from
destination
the original due date of the return until you pay
• Sales originating in Idaho with an the tax.
out-of-state destination
EIN00004 11-28-2022 Page 1 of 2
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