Idaho: Sales Tax Handbook

Idaho:

Are Manufacturing and Machinery subject to sales tax?

While Idaho's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Idaho, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Idaho.

Machinery

EXEMPT

Sales of machinery are exempt from the sales tax in Idaho.

Raw Materials

EXEMPT

Sales of raw materials are exempt from the sales tax in Idaho.

Utilities & Fuel

EXEMPT

In the state of Idaho, any sort of matter which is generally used to produce heat through the process of burning, including wood, coal, petroleum and gas is considered to be exempt.

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