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| 1 | --- |
| 2 | name: id-sales-tax |
| 3 | description: Use this skill whenever asked about Idaho sales and use tax. Trigger on phrases like "Idaho sales tax", "ID sales tax", "Idaho Code §63-3619", "Idaho SST". ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | jurisdiction: US-ID |
| 6 | validation_status: ai-drafted-q3 |
| 7 | --- |
| 8 | |
| 9 | # Idaho Sales and Use Tax Skill v2.0 |
| 10 | |
| 11 | ## Section 1 -- Quick reference |
| 12 | |
| 13 | | Field | Value | |
| 14 | |---|---| |
| 15 | | Jurisdiction | Idaho | |
| 16 | | State rate | 6.00% | |
| 17 | | Local taxes | Resort city taxes up to 3% | |
| 18 | | Maximum combined rate | ~9.00% | |
| 19 | | Sourcing | Destination-based (SST) | |
| 20 | | Economic nexus | $100,000 in sales | |
| 21 | | Tax authority | Idaho State Tax Commission | |
| 22 | | Portal | https://tax.idaho.gov | |
| 23 | | SST member | Yes -- Full Member | |
| 24 | | Skill version | 2.0 | |
| 25 | |
| 26 | ## Section 3 -- Transaction pattern library |
| 27 | |
| 28 | | Pattern | Taxable? | Notes | |
| 29 | |---|---|---| |
| 30 | | General TPP | TAXABLE 6% | | |
| 31 | | Clothing | TAXABLE | No exemption | |
| 32 | | Grocery food | EXEMPT | | |
| 33 | | Prepared food | TAXABLE | | |
| 34 | | SaaS | NOT TAXABLE | Idaho has not enacted SaaS taxation | |
| 35 | | Canned software (download) | TAXABLE | | |
| 36 | | Professional services | NOT TAXABLE | | |
| 37 | | Manufacturing equipment | EXEMPT | Production exemption | |
| 38 | | Prescription drugs | EXEMPT | | |
| 39 | | Resale | EXEMPT | | |
| 40 | |
| 41 | ## Section 10 -- Prohibitions |
| 42 | |
| 43 | - NEVER forget resort city taxes (Sun Valley, McCall up to 3% additional). |
| 44 | - NEVER treat SaaS as taxable in Idaho. |
| 45 | - NEVER compute any number. |
| 46 | |
| 47 | ## Disclaimer |
| 48 | |
| 49 | Informational only. Review by qualified professional required before filing. |
| 50 | |
| 51 | |
| 52 | --- |
| 53 | |
| 54 | ## Disclaimer |
| 55 | |
| 56 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. |
| 57 | |
| 58 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 59 |
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Quality
Q3: AI-drafted
AI-generated with structure and citations. Not independently verified.
Needs deep research against tax authority websites to reach Q2.
Accountant Review
About
Use this skill whenever asked about Idaho sales and use tax. Trigger on phrases like "Idaho sales tax", "ID sales tax", "Idaho Code §63-3619", "Idaho SST". ALWAYS load us-sales-tax first.
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