Sales Tax

Recognized student clubs fall under the College’s Reseller Permit, meaning the Business Office is required to report any sales and pay applicable sales tax to the Idaho State Tax Commission. Before hosting a fundraiser, keep in mind that sales tax may apply. If your club sells food, merchandise, or hosts a yard sale, those sales are generally subject to Idaho’s 6% sales tax requirement.

Admission Fees & Donations

Events that charge admission are subject to sales tax. If you advertise or post a suggested donation amount, it will be treated as an admission fee and taxed accordingly. To be considered a true donation, no specific dollar amount can be advertised, and all donations must go through the CWI Foundation Office.

Excluding Sales Tax in Your Selling Price

If a club chooses not to charge sales tax with each individual transaction, 6% of the total proceeds will be paid to the State of Idaho as sales tax. For fundraisers utilizing a cash box, the Business Office will automatically make these calculations and payments on behalf of the club from the amount being deposited into the club bank account.

When in doubt, reach out to clubs@cwi.edu for guidance.