Idaho sales tax for contractors

State sales tax rate

6% sales/use (shown in Tax Commission contractor and use-tax pages); no scheduled change seen

Source: https://tax.idaho.gov/contractors. Last verified 2026-11-02.

How contractors are taxed

contractor is end user/consumer; pays tax on materials and generally charges none (builds into bid); contractor-retailer collects on goods not installed; trade fixtures -> register as retailer; customer exemptions do not pass through

Source: https://tax.idaho.gov/contractors. Last verified 2026-11-02.

Filing and due dates

Commission assigns by volume (monthly, quarterly, semiannual, annual); most monthly, under $750/quarter usually quarterly; monthly due 20th, quarterly 20 days after quarter, semiannual Jul 20/Jan 20, annual Jan 20; Form 850; portal TAP (new URL after Nov 6-8 2026 outage)

Source: https://tax.idaho.gov/taxes/sales-use/stfiling/. Last verified 2026-11-02.

Certificates and forms

ST-101 Sales Tax Resale or Exemption Certificate; ST-103C Exemption Certificate - Real Property Contractors (out-of-state/no-tax jobs); no capital-improvement cert

Source: https://tax.idaho.gov/contractors. Last verified 2026-11-02.

What this page does not cover

Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.

How BossHours helps

BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.