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Sales Tax

Most purchases made within the State of Idaho by Boise State departments are exempt from sales tax. However, sales of tangible personal property and taxable services sold by the University are subject to sales tax (unless the purchaser is an exempt buyer). This means that University departments must charge and collect sales tax when making sales of taxable items.

Many people have the misconception that because the University is exempt from paying sales tax on purchases, there is no need to be concerned about sales tax. Like any other business, the University must collect sales tax on taxable sales.


  • TAXABLE SALES

    Sales of the following types of items typically require that sales tax be collected:

    • *NEW* All digital products are now taxable.
      • The only exception is subscriptions that do not contain a “permanent right to use”.
    • Books (Including e-books unless there is NOT a “permanent right to use”)
    • Articles (Including electronic articles)
    • Publications
      • Subscription charges to a digital newspaper, magazine, or other periodical are not taxable.
    • Tickets to events
    • Prototypes
    • Any tangible personal property (physical object)
    • Meals and food

    *Shipping is not taxable in the State of Idaho.
    *Shipping is taxable in the State of Washington.


  • MARKETPLACE/USTORES

    If you plan on selling items online or setting up a conference registration page please refer to the Marketplace site in sales tax resources. This is the ideal way to collect & report sales tax for online sales. Each site is reviewed prior to implementation for sales tax implications.


  • COLLECTING AND REPORTING SALES TAX

    Sales tax should be collected at the point of sale for all sales unless an exemption applies. See exemption information below.
    The current sales tax rate in Idaho is 6%.

    Please see this document for more information on Cash Transactions and Department-Deposits

    The Tax Reporting Department will remit and report the sales tax collected to the State of Idaho and all other states as necessary.

    We are continually reviewing sales tax reporting requirements for all states. Please check with Tax Reporting in advance if you are making out of state sales.


  • TAX EXEMPT SALES
    • Departments do not need to collect sales tax on items shipped outside of Idaho.
      • Exception – sales to State of Washington – see Out of State Sales information
    • In order to qualify as a tax exempt sale, the person/organization must provide you with a copy of their Idaho sales tax exemption certificate (ST-101). Please email a copy of the certificate to taxreporting@boisestate.edu.
      • All Boise State University departments are covered under the Boise State University tax exemption.
    • Boise State Foundation is not covered under the Boise State University tax exemption and they are not Idaho sales tax exempt.
    • In order to qualify for a tax exempt sale as a reseller the vendor must provide you with a reseller certificate. Please email a copy of the certificate to taxreporting@boisestate.edu.


  • OUT OF STATE SALES

    Boise State University is responsible for collecting and remitting sales tax to the States of Washington and California. Tax rates, rules, and depositing procedures are different than those applicable to Idaho sales.

    Please contact the Tax Reporting Department for the appropriate procedures if you are making sales to locations in Washington or California.

    Departments planning to sell items at events in other states should contact Tax Reporting prior to the event. Most states require a seller’s permit and the collection and reporting of sales tax.


  • SALES TAX RESOURCES

    Vendor ST101 Tax Exempt CertificatesGoogle doc available to all Boise State University – requires log in

    State of Washington Sales Tax Rate Information

    Marketplace/uStores