Do I owe sales tax if I buy something on the Internet?

When you buy items on the Internet and they're shipped to you in Idaho, the items are subject to sales tax. Some retailers who don't have a presence in Idaho aren't required to collect Idaho sales tax. If you are not charged Idaho sales tax on your purchase, you owe use tax.

Individuals can report use tax on their annual Idaho income tax return or submit it to the Tax Commission using Form 850-U [PDF]. Businesses must have a use tax permit if they buy items without paying sales tax.

 Ref: Idaho Code Section 63-3621