Idaho sales tax codes and rates
Idaho's state sales tax rate is 6%; county and city rates come on top and are not included. A Nefin company that sells into Idaho gets 2 sales codes, each named after the line of the Form 850 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under ID-4, and Nefin works out the use tax due.
Idaho codes from the Form 850
Each code is “ID-” plus the line it fills on the Form 850. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| ID-3 | ID net taxable sales 6% (Form 850 Line 3) | 6% |
| ID-2 | ID nontaxable sales: out-of-state, exempt entities, wholesale (Form 850 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| ID-4 | ID items subject to use tax (Form 850 Line 4) | 0% |
Idaho in the tax books
Nefin’s sales tax book has one row per invoice and one column per Form 850 line; these are the Idaho columns and the totals worked out from them.
Sales Tax Book
Idaho - Form 850
- [ID-3]Net taxable sales (Line 3)
- [ID-2]Nontaxable sales (Line 2)
Totals Nefin calculates
- [ID-1] Total sales (Line 1)Sum of the net amounts in [ID-3] + [ID-2]
- [ID-6] Tax 6% on sales (Line 6)Net amount × 6%, from [ID-3]
Use Tax Book
Idaho - Form 850
- [ID-4]Items subject to use tax (Line 4)
Totals Nefin calculates
- [ID-6] Tax 6% on use tax items (part of Line 6)Net amount × 6%, from [ID-4]
Frequently asked questions
What is the Idaho sales tax rate?
The state rate is 6%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Idaho sales tax codes does Nefin set up?
2 sales codes from the Form 850, for example ID-3 (ID net taxable sales 6% (Form 850 Line 3)), ID-2 (ID nontaxable sales: out-of-state, exempt entities, wholesale (Form 850 Line 2)).
How does Nefin handle Idaho use tax?
Book a purchase on which the vendor charged no Idaho tax under ID-4 (ID items subject to use tax (Form 850 Line 4)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6%.
Are these Idaho codes official?
They are a starting point. Each code follows a line of the Form 850, but check them against your return before you file, and edit them in Settings, VAT rates.