How do I calculate Idaho use tax owed?

If you made purchases during the year without paying sales tax, you must report use tax due on such purchases. Examples include magazine subscriptions, out-of-state catalog purchases, merchandise purchased over the Internet, book and record clubs, purchases in a state where no sales tax is charged, etc. Multiply the total amount of these purchases by 6% (.06).

If you have a sales or use tax account, continue to report the tax on these purchases on your sales and use tax returns.

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