Rate structure
Idaho's state rate is 6%; the combined state + local rate ranges from 6–9%. Sourcing: Destination.
COMPONENTRATENOTES
State rate6%Idaho TAP general statewide rate
Local taxes6–9%State 6%; a few resort cities and auditorium districts add local tax that remote sellers generally don't collect.
ReturnForm 850 Sales and Use Tax ReturnForm 850 Sales and Use Tax Return (flat 6%)
Economic nexus threshold
You must register and collect once your Idaho sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. Marketplace-only seller: no seller return required when all sales go through a registered collecting marketplace (Idaho STC). Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.
Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Idaho as Approaching or Exceeded on your Nexus page —
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Filing frequency
Idaho TAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Idaho: Monthly · Quarterly · Semi-annual · Annual.
Due dates
Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.
Late filing: 5% per month up to 25%, plus interest.
Marketplace facilitator rules
Since June 2019, marketplace facilitators (Amazon, eBay, Walmart, Etsy, TikTok Shop) collect and remit Idaho tax on your marketplace sales. How Idaho treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or your own site.
Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.
Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).
How reported?SpecialExcluded from the seller's Form 850 (Idaho: marketplace sales excluded by instruction).
Direct salesYou collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
Filing portal & AutoFile
Idaho returns are filed through idahotap.gentax.com/TAP/_. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form 850 Sales and Use Tax Return from your imported sales — you review and approve every return before it is submitted.
FAQ
Do I need a Idaho permit if I only sell on Amazon?
If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Idaho warehouses), yes — you must register even though Amazon collects for you.
What if I sell on Shopify and TikTok Shop?
TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Idaho TAP return — SalesTax50 separates them automatically.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Idaho TAP return.
Does SalesTax50 file Idaho returns automatically?
Yes — AutoFile prepares your Form 850 Sales and Use Tax Return from imported sales; you approve every return before it is submitted, and setting up your existing Idaho permit is included at no extra charge.
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Prepared and checked for you — you approve before anything is filed.
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