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Nez Perce County Local Option Sales Tax
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It is a sales tax that is charged only on sales in Nez Perce County or on sales where delivery takes place in Nez Perce County.  The tax is authorized by Idaho Code section 63-2602.  Nez Perce County voters approved the tax in a special election on May 25, 2004.  The tax will be used for property tax relief and for construction of a new county jail. 

The tax is one-half of one percent (0.5%) in addition to the 6% state sales tax.

The tax is in effect from October 1, 2004 through September 30, 2014; however, the tax may end earlier if sufficient revenue is generated to pay off the county’s debt for the new jail. 

All businesses with a retail location in Nez Perce County must register and collect the tax.  Other retailers who must collect the tax include those who own property or a stock of goods in Nez Perce County; businesses that have in-county agents or employees who take orders, make sales or service their products; and those who make deliveries into the county with their vehicles and staff as a normal part of their business. 

Nez Perce County has contracted with the Idaho State Tax Commission to register retailers and receive the tax from them.  The Tax Commission will register those retailers it believes are required to collect the tax and send a permit for each business location and the tax returns required for reporting and paying.  The format is nearly identical to the state sales tax form you currently use. You can send one payment by check to the Tax Commission for both taxes, including both returns in the same envelope or pay by credit card or electronic fund transfer (EFT) by going to the State’s website.

The Tax Commission will send registration materials to retailers with out-of-county and out-of-state mailing addresses to enable them to register if they determine they are required to collect the tax.  If you are not automatically permitted by the Tax Commission or do not receive registration materials by August 20, 2004, please call the Tax Commissioner toll-free at (800) 972-7660.

Culdesac83524
Lapwai83540
Lenore83541
Lewiston83501
Peck83545

All sales that are taxable under the state’s sales tax law are subject to the Nez Perce County sales tax.  The same exemptions allowed under the state sales tax are allowed under the Nez Perce County sales tax.  If a buyer fills out the appropriate state sales tax exemption claim form for the seller, the buyer is exempt from paying the Nez Perce County sales tax.

If the Nez Perce County sales tax has not been paid on goods that are used (or stored for later use), the person who uses or stores the goods in Idaho owes a use tax (unless the goods are held for resale).   For example, if a Nez Perce County resident or business makes a taxable purchase and no tax has been charged, the Nez Perce County sales tax is due (as is the state use tax).  This includes items bought “tax free” on the Internet, over the phone, and by catalogue.  If you buy an item in another county and bring it to Nez Perce County, you owe the Nez Perce County sales tax as a use tax because the merchant did not collect the Nez Perce County sales tax.

A business that has the Nez Perce County sales tax permit can pay the use tax with the Nez Perce County sales tax return (see Line 4). Individuals can pay the use tax by sending payment to the Tax Commission’s Lewiston office at 1118 F Street, P.O. Box 1014, Lewiston, Idaho 83501,  or the Boise office (Attn: Revenue Operations, PO Box 76, Boise, ID  83707-0076). 

You can also pay by credit card or electronic fund transfer (EFT) by going to the State’s website.

Be sure to indicate that the tax is for Nez Perce County so it will be applied to the correct account.

If you have questions about registration, payment, and amounts owed on your tax account, call the Idaho State Tax Commission toll-free at (800) 972-7660.  For all other questions, including those on the Nez Perce County Sales Tax Ordinance, call the county at (208) 799-3090.

 

Reminders About Your Tax Payments
Be Aware of Due Dates
Be aware of the important dates and deadlines for payments, applications for property tax relief and assessment appeals. It is particularly important that you be aware of your property tax due dates. Tax bills are mailed on each parcel, however, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late charge, and interest accrued, if any.

Address Changes
Be sure to notify the Assessor's Office whenever your mailing address changes.

Mailing Tax Payments
When mailing a tax payment, make sure the envelope is U.S. postmarked on or before the due date.

Idaho State Tax Commission
For sales tax forms and filing information, go to the Idaho State Tax Commission website, contact them at (800) 972-7660, or e-mail the tax commission.
 

Treasurer

Barbara Fry

Barbara A. Fry

Office Location
Courthouse
1230 Main Street
Lewiston, ID 83501

Mailing Address
P.O. Box 896
Lewiston, ID 83501

Phone
(208) 799-3030

Fax
(208) 799-3037

E-mail Barb
 

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