Idaho Sales
Tax Rate

Idaho has a 6 percent statewide sales tax and a matching 6 percent use tax in 2026. The state tax applies to most retail sales of tangible personal property plus several specifically taxable services and activities, while some resort cities impose additional local option taxes.

The Idaho State Sales Tax Rate Is 6 Percent

Idaho applies a 6 percent state sales tax to taxable retail transactions. The statewide use tax rate is also 6 percent, which prevents untaxed out-of-state purchases from receiving a tax advantage when the property is used or stored in Idaho.

What Is Taxable in Idaho?

Idaho taxes most retail sales of tangible personal property plus several specified transactions that go beyond a basic store purchase. The state tax base includes both physical goods and selected services or admissions.

• Sales, leases and rentals of tangible personal property.
• Digital books, videos, music or games when the buyer receives a permanent right to use the product.
• Short-term lodging accommodations of 30 days or less.
• Meals and drinks.
• Admissions to events or places in Idaho.
• Charges for the privilege of using personal property or facilities for recreation.
• Production, fabrication, printing or imprinting labor.

Groceries Are Generally Taxable in Idaho

Idaho generally charges the 6 percent sales tax on retail food and drink sold to the final consumer. Unlike states that broadly exempt groceries at the register, Idaho includes most grocery sales in the taxable sales base.

Important exceptions exist. Purchases made with qualifying SNAP or EBT benefits plus WIC benefits are nontaxable. Prescription drugs and qualifying medical products can also be exempt when the state requirements are met.

Prescription Drugs and Certain Medical Products Can Be Exempt

Idaho provides sales tax exemptions for qualifying prescription drugs and specified medical products. The exemption can depend on the buyer, the type of product plus whether a prescription or work order is required.

Qualifying items can include prescription drugs, insulin and related supplies, hearing aids, prosthetic devices, certain durable medical equipment plus other products identified in Idaho Code section 63-3622N. Sellers should keep the exemption documentation required for the transaction.

Some Idaho Resort Cities Add Local Sales Taxes

Idaho does not have a general statewide local sales tax system in every city and county, but certain resort cities impose voter-approved local option taxes. These taxes are collected in addition to the 6 percent state sales tax when the local ordinance applies.

The local tax base is not identical in every resort city. Some cities tax a broad range of state-taxable sales while others focus on lodging, restaurant food, alcohol by the drink or similar tourism activity. Businesses should verify the city ordinance for the actual transaction location.

How to Calculate Idaho Sales Tax

Multiply the taxable sales price by 6 percent for the Idaho state sales tax, then add any local resort tax that applies to the specific transaction. Exempt sales should be removed from the taxable base before the calculation.

A transaction in a resort city can produce a higher total rate because the local option tax is separate from the 6 percent state rate. The correct combined rate depends on the city and the type of sale.

Idaho Use Tax Applies When Sales Tax Was Not Fully Paid

Use tax applies to taxable goods used or stored in Idaho when the seller did not charge Idaho sales tax or when the buyer paid less than 6 percent tax to another jurisdiction. The Idaho use tax rate is 6 percent.

If tax was legally paid to another state at a lower rate, Idaho use tax can generally apply to the difference needed to reach the Idaho rate. Buyers should keep purchase records so they can show how much tax was already paid.

Who Needs an Idaho Seller's Permit?

Most businesses making taxable Idaho sales need a seller's permit. Idaho retailers with a physical presence in the state generally collect tax, file returns plus send the tax to the Idaho State Tax Commission.

Out-of-state retailers also need to collect Idaho sales tax when their Idaho sales exceed $100,000 in a 12-month period under the state's economic nexus rule. Idaho also has separate click-through nexus rules for certain referral arrangements.

Marketplace Facilitators Can Collect Idaho Tax for Third-Party Sellers

Marketplace facilitators that meet Idaho requirements are responsible for collecting and forwarding Idaho sales tax on qualifying third-party sales. A seller using a marketplace should verify that the marketplace is collecting Idaho tax on those transactions.

A business can still need its own seller's permit for direct sales outside the marketplace. The permit question depends on where the business sells, whether the marketplace collects all Idaho tax plus whether an exemption applies.

Idaho Has a Small Seller Exemption for Certain Residents

A narrow small seller exemption can apply to an Idaho resident operating as an individual or sole proprietor with no more than $5,000 of gross sales in the calendar year, provided the other state conditions are satisfied. Corporations, partnerships plus LLCs do not qualify for this exemption.

When a qualifying small seller exceeds $5,000 in cumulative sales, the person must begin collecting sales tax on later taxable sales and apply for a seller's permit within 30 days. The exemption also does not apply to several transaction types, including vehicles, lodging, alcohol, tobacco, admissions plus entertainment.

Idaho Sales Tax Returns Are Commonly Due by the 20th

The Idaho State Tax Commission assigns a filing frequency based on the seller's permit and sales volume. Most retailers file monthly, while smaller accounts can be assigned quarterly, semiannual or annual filing.

Monthly returns are generally due on the 20th day of the following month. Quarterly returns are generally due within 20 days after the end of the quarter. Businesses with a regular seller's permit file online through Taxpayer Access Point, commonly called TAP.

Sales Tax Is Separate From Idaho Income Tax and Payroll Tax

Idaho sales tax is a transaction tax collected from customers on taxable sales. Idaho income tax is based on taxable income, while payroll withholding applies to employee wages. These taxes use different forms, tax bases plus filing schedules.

For the annual income tax side, see the Idaho income tax guide. If you are calculating employee wages instead of customer transactions, the Idaho paycheck calculator covers gross-to-net payroll.

For lawful payroll documentation after wages are finalized, the main paystub maker can organize genuine earnings and deduction information into a clear record.