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Sales Tax

Most purchases made within the State of Idaho by Boise State departments are exempt from sales tax. However, sales of tangible personal property and taxable services sold by the University are subject to sales tax (unless the purchaser is an exempt buyer). This means that University departments must charge and collect sales tax when making sales of taxable items.

Many people have the misconception that because the University is exempt from paying sales tax on purchases, there is no need to be concerned about sales tax. Like any other business, the University must collect sales tax on taxable sales.

Sales Tax Information