What food purchases qualify for the receipts-based version of the Idaho Food Tax Credit?

For the receipts-based version of the Food Tax Credit, you may take a credit of the amount of sales tax you paid on qualifying food purchases for yourself, your spouse, and your dependents, up to a maximum of $250 per person. Food must have been purchased in Idaho in order to qualify.

Types of food purchases that do not qualify include:

• Candy
• Soda
• Restaurant sales of food
• Food sold in a heated state or heated by a retail seller
• Food ingredients mixed or combined by a retail seller for a single sale
• Food sold with an eating utensil provided by a retail seller, such as a plate, knife, fork, spoon, glass, cup, napkin, or straw

In order to claim the receipts-based version of the Food Tax Credit, you must include with your mailed return scanned copies of your receipts for qualifying food purchases.