Sales Tax Reimbursement

One of the final acts of the 2003 Legislative Session was the passage of House Bill 452. House Bill 452 allows Building Contractors to receive a refund from the Idaho Tax Commission for purchases made at the new six (6) percent sales tax rate (made effective on May 1, 2003) for use in existing "qualified contracts."

If you had a contract to improve real property in place PRIOR to the sales tax taking effect, you may be due a refund of the additional one percent sales tax you paid on any materials purchased for use in that contract at the six percent rate.

The IBCA took the lead in getting this important legislation passed in order to help provide fairness in the tax code to builders and developers with existing contracts.

Please click on the links below for information about how you can apply for a refund.

How to Claim a Refund
Claim Form
Sample Claim form

To access the Tax Commission web site for more information, go to:

http://www2.state.id.us/tax/SalesUseTaxRate.html

Question about refunds can also be directed to the Tax Commission by calling | 208-334-7500

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