Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Idaho

Agency:  Idaho State Tax Commission

Contact Person/Department:  Taxpayer Services

Tel. No.:  (800) 972-7660 or local (208) 334-7660

Fax No.:  (208) 334-7846

E-mail: taxrep@tax.state.id.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.
  2. Public Schools (K-12) - Not Exempt

    Private Schools (K-12) - Not Exempt

    School Groups (e.g., clubs, bands, teams) - Not Exempt

    PTAs - Not Exempt

    PTOs - Not Exempt

    Other parent groups - Not Exempt

    (please identify)

    Church Groups - See 1b

    Youth Sports League - Not Exempt

    501 (c)(3) organizations - See 1b

    501 (c)(6) organizations - Not Exempt

    Other (specify:__________________)

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Not known

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    Idaho Code 63-3622KK - Incidental Sales by Religious Corporations

     

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.
  4. No Exemptions Allowed

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Not Known

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    Literature published and sold by a 501 (3) firm.

    Sales of meals to the members of a church.

    Incidental sales by Religious Corporations.

     

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions.
  6. No limitations.

     

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  8. No specific provisions.

     

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product’s qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.
  10. No procedure.

     

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.
  12. The general rule is the fund-raiser (i.e. the seller) but the Idaho State Tax commission has the power to change this by moving the responsibility to the person from whom the goods were obtained.

    See Idaho Code Section 63-3610.

     

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?
  14. Price paid by consumer to fundraising group.

     

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state’s practices and procedures. Attach additional sheets if necessary.
  16. N/A