Aaron Giles

Idaho State Sales And Use Tax

The state of Idaho levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. Several local jurisdictions impose additional sales taxes up to an additional 3%.

Use tax is also collected on the consumption, use or storage of goods in Idaho if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Idaho on or before February 20th.

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Effective July 1st, 2016 Iowa Code 423.3(47)(a) now provides an exemption for manufacturers to purchase replacement parts for computers, machinery and equipment without paying Iowa sales and use tax. Manufacturing supplies also now qualify for this exemption. The legislation effecting this change has created new definitions for the terms “replacement parts” and “supplies”. These definitions can be found in Iowa Code 423(47)(d)(7) and (8), respectively.

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