E-Commerce Taxation in Idaho

Unlike several of its sister states, sales of goods over the Internet in Idaho are considered the same as the sale of goods through traditional channels. Thus, they are taxed as any other purchase. Idaho also imposes sales and/or use tax on sales of goods over the Internet, including most software purchases.

The following questions have been addressed in this article:

How the Sales Tax is levied on the goods bought over the internet?
Do the purchasers need to pay Use Tax on the goods bought over the internet?
Is there any tax on software purchased via downloading from the Internet?

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