Idaho: Sales Tax Handbook

Idaho:

Are Optional Maintenance Contracts 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 optional maintenance contracts in Idaho, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Idaho.

General Optional Maintenance Contracts

EXEMPT

In the state of Idaho, the charge must be separately stated.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts

TAXABLE

Sales of parts purchased for use in performing service under optional maintenance contracts are subject to sales tax in Idaho.

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