Idaho Sales Tax

Idaho Sales Tax Guide (2026)

6% almost everywhere, because Idaho authorises no county tax and no general city tax at all, and it taxes groceries only to refund the money on a different return.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: ID Tax Commission & Idaho Code
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Quick Facts

Sales Tax at a Glance

State rate
6% [1]
County sales tax
None authorised [2]
General city sales tax
None authorised [2]
Resort cities with local tax
23 [3]
Auditorium district cap
5% on lodging [4]
Groceries
Taxed at 6% [5]
Grocery credit
$155 per person [5]
Economic nexus
$100k, no transaction test [6]
SaaS
Not taxable [7]
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Idaho taxes groceries, then refunds the tax on your income return

There is no food exemption in Idaho. A shopper pays 6% on a loaf of bread and recovers it months later through the grocery tax credit, currently $155 per person per year.[5]

No food exemption in statute $155 per person, per year Covers taxpayer, spouse & dependants Or actual tax paid up to $250 with receipts Claimed on Form 40, 43 or 24 Idaho residency required
Retailers play no part in it. The relief lives entirely in the income tax code, so no exemption certificate, point-of-sale setting or resale document can remove grocery tax at the till.[5]
Estimate

Idaho sales tax calculator

Idaho · state rate 6%
6% is correct almost everywhere; resort cities add their own voter-approved rate.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Resort cities set and collect their own rates, so confirm the figure with the city rather than the Tax Commission.[3] Talk to CrownGlobe about lodging stacks.

Rates & Registration

Idaho Sales Tax Rates, Nexus & the two local lanes

What can be added to Idaho’s 6%

State sales & use tax6%
County sales taxNone authorised
General city sales taxNone authorised
Resort city local-option taxVoter-approved, city-set
Auditorium district taxUp to 5%, lodging only

A separate 2% statewide travel and convention tax also applies to lodging of 30 days or less, on top of the 6% and any district tax.[8]

Who must register

Either trigger applies: economic nexus where cumulative gross receipts from sales delivered into Idaho exceed $100,000 in the previous or current calendar year, with no transaction-count test, or any physical presence in the state.[6]

Remote sellers are barred from collecting local tax: a seller whose only connection is the economic threshold charges 6% and nothing more, even on a delivery into a resort city. That changes the moment the seller acquires a physical presence.[6]

Compliance

Sales Tax Registration and Filing

Idaho seller’s permits are issued without charge.

How to register

  • Confirm nexus→
  • Idaho Business Registration→
  • Permit issued free→
  • Validate in Taxpayer Access Point→
  • File electronically

Temporary permits are also free, but no retailer may hold more than three of them in a single calendar year.[9]

Filing & due dates

FrequencyAssigned whenDue
MonthlyStandard assignment20th of next month
QuarterlyUnder $750 tax a quarter20th after quarter
Semiannual or annualBy application, few sales20th after period

Failure to file or pay costs 5% of the tax due per month up to 25%, with a $10 minimum, and interest runs at 6% a year for 2026.[10]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Idaho taxes goods, lodging, admissions and canned software on physical media, and excludes electronically delivered and remotely accessed software entirely.[1]

Generally taxable

  • Tangible retail goodsIdaho Code 63-3619
  • Groceries & food for home useNo food exemption
  • Prepared meals & drinksIdaho Code 63-3612
  • Lodging of 30 days or lessPlus 2% travel levy
  • Admissions & recreationIdaho Code 63-3612
  • Digital music, books & games with permanent useIdaho Code 63-3616(b)

Generally exempt

  • SaaS & remotely accessed softwareIdaho Code 63-3616(b)
  • Electronically delivered softwareIdaho Code 63-3616(b)
  • Custom computer programsIdaho Code 63-3616(b)
  • Prescription drugs & medical devicesIdaho Code 63-3622N
  • Purchases with SNAP or WIC benefitsIdaho Code 63-3622FF
  • Sales for resaleForm ST-101
Worth flagging: digital media is taxable only where the buyer gets a permanent right to use. If access ends when payment stops, it is not a permanent right, so a subscription streaming service falls outside the tax while the same film bought outright does not.[7]
Reference

Glossary of key terms

Resort city
A city under 10,000 people whose economy depends on visitors, the only kind of Idaho city allowed to levy a local sales tax.
Auditorium district
A special district that may tax hotel and motel room receipts at up to 5%.
Grocery tax credit
Idaho’s refundable income tax credit offsetting sales tax paid on food, currently $155 per person.
Remotely accessed software
Software reached over a network under a licence or subscription; excluded from Idaho’s tax base.
Permanent right to use
The test deciding whether digital media is taxable; access conditioned on continued payment is not permanent.
Travel and convention tax
A 2% statewide levy on short-term lodging, separate from sales tax and district taxes.
FAQ

Sales Tax FAQs

6% statewide. Idaho authorises no county sales tax and no general city sales tax, so 6% is the correct rate almost everywhere. Only 23 resort cities and five auditorium districts may add anything on top.

Yes, at the full 6% rate. There is no food exemption in the statute. Idaho instead pays a refundable grocery tax credit of $155 per person per year on the state income tax return, or actual tax paid on food up to $250 per person if receipts are submitted.

No. Idaho expressly excludes custom software, electronically delivered software, load-and-leave software and remotely accessed software from tangible personal property, so hosted applications fall outside the tax base.

No. A seller whose only Idaho connection is crossing the $100,000 threshold is barred by statute from collecting any local tax, so it charges 6% even on a delivery into a resort city. Acquiring a physical presence changes that.

More than $100,000 of cumulative gross receipts from sales delivered into Idaho in the previous or current calendar year. There is no transaction-count alternative.

Nothing. Permits are issued without charge. Fees apply only for re-issuing a permit after a revocation, at $10 for the first and $25 for each one after that.

Verification

Sources & methodology

  1. ID Tax Commission – Sales & Use Tax Basics
  2. Idaho Code 63-3619 – Sales Tax Rate
  3. ID Tax Commission – City Sales Taxes
  4. Idaho Code 67-4917B – Auditorium District Tax
  5. ID Tax Commission – Idaho Grocery Credit
  6. Idaho Code 63-3611 – Engaged in Business
  7. Idaho Code 63-3616 – Tangible Personal Property
  8. ID Tax Commission – Auditorium District Taxes
  9. Idaho Code 63-3620 – Permits
  10. ID Tax Commission – Filing & Paying
  11. Idaho Code 50-1044 – Resort City Authority
  12. Idaho Code 63-3622YY – Small Seller
  13. Idaho Code 63-3024A – Food Tax Credit
  14. ID Tax Commission – Marketplace Facilitators
Methodology: Every rate, threshold and credit amount is taken from the Idaho State Tax Commission or the Idaho Code directly. Resort cities administer their own taxes, so local rates should be confirmed with the city rather than the Tax Commission.
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