[5-15-2019] Starting June 1, 2019, Idaho will require sellers who do not have a physical presence in Idaho to collect, report and pay state sales and use tax if they have cumulative gross receipts from sales delivered into Idaho exceeding $100,000 in the previous or current calendar year.
Marketplace facilitators who meet the threshold above will also be required to collect, report, and pay state sales and use tax. Marketplace facilitators can meet the threshold exclusively through sales they have facilitated, or through a combination of their own direct sales into Iowa combined with sales they have facilitated.
Guidance from the Idaho State Tax Commission on these rules can be found here.
