Sales Tax in Ucon, Idaho in 2025

We'll walk you through how the sales tax rate is determined for Ucon and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Ucon.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Ucon Sales Tax Rate 2025

Since there are no local sales taxes in Ucon, the only sales tax you have to pay is to the state of Idaho, which is set at 6.000%.

This rate applies to the following zip codes in Ucon:

What Creates Sales Tax Nexus in Ucon?

Ucon has the same sales tax nexus rules as Idaho.

Read More: Check out this detailed guide on Sales Tax in Idaho.

The following factors can create a sales tax nexus in Ucon:

• • Physical nexus: Businesses that have an office, warehouse, or storage space temporarily or permanently in Idaho.

• • Services: Businesses that offer servicing of tangible personal property in Idaho.

• • Employees: Businesses with a salesman, agent, or representative who lives or comes to Idaho to sell, deliver, install, or take orders.

• • Economic nexus: Out-of-state businesses whose sales in Idaho exceed $100,000 in the current or previous calendar year.

What Products Are Exempt from Ucon Sales Tax?

The Ucon shares sales tax exemption rules with the Idaho. It doesn’t have any additional sales tax exemptions of its own.

These items are exempt from sales tax in Ucon:

• • Non-returnable containers sold without contents and returnable containers sold with contents or resold.

• • Meat provided for custom meat processing or meat packing services.

• • Equipment used during the farming or ranching process.

• • Sales made to Women, Infants and Children (WIC) and Supplemental Nutrition Assistance Program (SNAP) buyers.

• • Products sold at home yard sale.

• • Medical supplies and prescriptions like drugs, hypodermic syringes, hearing aids, prosthetic devices, and more.

Who Needs a Sales Permit in Ucon?

A sales permit or seller’s permit is usually granted by the state.

Any seller that makes more than two sales during a year should apply for a sales permit in Idaho.

You can apply for a seller’s permit on the Idaho Business Registration System website or mail Form IBR-1.

How to Collect Sales Tax in Ucon

Idaho is a “destination-based” sales tax sourcing state. This means that for any taxable sale delivered to an address in Idaho— whether you're located in-state or out-of-state — you should apply the sales tax rate based on the buyer’s delivery location.

In other words, every taxable sale made to someone in Ucon should be taxed at their rate of .

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Ucon

Here are some ways you can file Ucon sales tax returns:

• • File and pay online: Use Taxpayer Access Point (TAP) if you have a TAP account.

• • Paper form: The Idaho Sales Tax Commission will mail you a customized Form 850 before your due date. You should fill it out and mail it back or return it in person.

Let Zamp handle your Idaho sales tax filing and remittance so you never have to look at a sales tax return again!

About the author

Zamp Team

The Zamp Team consists of experienced writers and editors who are dedicated to researching sales tax topics to help readers make smart decisions about their business and sales tax compliance. Collectively, the team has over 200 years of sales tax experience..