Idaho – State Enacts Economic and Marketplace Nexus Legislation (Update)

Effective Date: June 1, 2019

Threshold: $100,000

Measurement Date: Previous or current calendar year

Includable Transactions: Gross sales

When You Need to Register Once You Exceed the Threshold: Next transaction (state doesn’t specify)

Idaho has enacted legislation with economic nexus and marketplace nexus provisions, effective June 1, 2019. Any retailer without a physical presence in Idaho that has, in the previous calendar year or the current calendar year, cumulative gross receipts from sales delivered into Idaho in excess of $100,000 is required collect and remit Idaho state-level sales and tax, but not local taxes.

Per the legislation, marketplace facilitators without a physical presence in Idaho are required to collect and remit Idaho state-level sales and tax on retail sales they facilitate once the combined total of its own sales and any sales it facilitates for retailers or authorized agents of the retailer exceeds $100,000.

A marketplace facilitator that has physical presence in Idaho but has not previously facilitated a retail sale in the state will have 45 days to comply with these provisions upon completion of the marketplace facilitator’s first facilitated retail sale in Idaho.

For The Full Story: Sales Tax Institute

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april 22, 2019