Are information services taxable in Idaho?
No. Idaho taxes computer-compiled reports only when they are printed or delivered on storage media. Information delivered electronically is not taxed.
| Short answer | Not taxable |
|---|---|
| Authority | IDAPA 35.01.02.027.04; Idaho Code 63-3616(b) |
| Last reviewed | 2026-09-30 |
Why
IDAPA 35.01.02.027.04 (effective 7-1-26) taxes computer-compiled reports only when printed or delivered on storage media.
Idaho Code 63-3616(b) excludes electronically delivered and remotely accessed computer software, which includes information stored in an electronic medium, from tangible personal property.
Business vs. consumer buyers
Because Idaho does not tax this category, buyer type does not change the answer.
Where the line is
- Reports delivered on paper or physical storage media are tangible property.
How AgentTax classifies information services
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
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Open the calculatorFrequently asked questions
- Are electronic reports taxable in Idaho?
- No. Only reports that are printed or delivered on storage media are taxed.
Related
- All Idaho digital tax answers
- Is SaaS taxable in Idaho? (full guide)
- Are digital goods taxable in Idaho?
- Information services: every state we cover
- Are information services taxable in Arkansas?
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Georgia?
- Are information services taxable in Illinois?
Sources
- IDAPA 35.01.02.027.04
- Idaho Code 63-3616(b)
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.