Collecting Sales Tax
CWI clubs and organizations are subject to Idaho State Tax Commission Laws. Recognized Clubs & Organizations fall under the College’s Reseller Permit and as such the Business Office will report any sales and pay the sales tax to the state. The following are some basic guidelines to consider:
- Fundraisers that involve the sale of food or merchandise for a set price (not an auction or raffle) are subject to 6% Idaho State sales tax. This includes yard sales.
- Revenue from events that charge admission will be taxed. "Suggested donation of $3.00" is an admission fee and is taxable. A suggested price may NOT be posted, advertised or otherwise noted to be considered a donation.
- If the club does not want to charge sales tax on the sales or event cost, they must calculate 6% of total proceeds, and that amount will be paid to the state of Idaho as sales tax.
If you have questions or need clarification regarding Sales Tax requirements, please contact StudentEngagement@cwi.edu who can help facilitate the answer to your inquiry.