Form 852 — Instructions
                    County Assessor Sales Tax Return

General Information                                   Interest. Interest accrues on overdue tax from 
Returns are due by the 20th of the month              the original due date of the return until payment 
following the reporting period covered. Each          is made in full. 
return shows the period covered and the due 
date. You must report and file a signed return        Rates are as follows:
at least monthly even when you don’t owe tax.               01/01/2023  –  12/31/2023, 5% per year
You can report more frequently by making as                 01/01/2022  –  12/31/2022, 3% per year
many copies of the return as you need. Always               01/01/2021  –  12/31/2021, 2% per year
use a return for the current month.                         01/01/2020  –  12/31/2020, 4% per year

Completion of Return                                  Payments. We apply payments in this order:
You must prepare a separate return for each           1. Bad check fees
tax rate you collect.                                 2. Interest
For example, the majority of the transactions         3. Tax
in a period were taxed at 6%. One transaction 
                                                      4. Penalty
was taxed at 2% because the applicant paid 
tax at 4% to another state. You must prepare          Pay electronically. You can pay electronically 
two returns:                                          using one of these options:
•  A return for the transactions taxed at 6%.
                                                      •  ACH Debit
•  A return for the transactions at 2%. The 
                                                      •  ACH Credit
  preparer should insert 2% for the tax rate  
  collected in bold print on the return.              •  Credit card
                                                      •  Debit card
Tax collected. Enter the amount of sales tax 
you collected.                                        •  E-check 
                                                      You can view payment options at 
Reimbursable transactions. Enter the 
                                                      tax.idaho.gov/epay.
number of reimbursable transactions. We’ll 
reimburse you $1 for processing each of the           Note: If you pay electronically, note at the top of 
following transactions:                               your return how you paid.
• Application for certificate of title or initial     Payments of $100,000 or more. Idaho law 
  registration of a motor vehicle, trailer, or        requires you to use ACH Debit or ACH Credit.
  other titled property 
•  Initial registration of an untitled boat, trailer, Pay by check. Make your check or money order 
  or other untitled property required to be           payable to the Idaho State Tax Commission and 
  registered                                          include it with your return.
We don’t reimburse you if a retailer already          Mail paper returns and payments to:  
collected sales or use tax on the transaction.              Idaho State Tax Commission
                                                            PO Box 76
                                                            Boise ID  83707-0076

                                             Contact us:
                        In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                               Hearing impaired (TDD) (800) 377-3529
                                           tax.idaho.gov/contact
EIN00005 11-28-2022