Idaho: Sales Tax Handbook
Idaho Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|6.00%||0.00% - 3.00%||0.037%||6.037%||9%|
2016 Idaho Sales Tax Handbook
Idaho Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Idaho's Sales Tax By The Numbers:
Idaho has a higher-than-average state sales tax rate, but the actual sales tax rates in most Idaho cities are lower than average when local sales taxes from Idaho's 6 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 32nd highest by combined state + local sales tax
Ranked 36th highest by per capita revenue from state + local sales taxes ($770 per capita)
Rankings by State Sales Tax Only:
Ranked 7th highest by state sales tax rate
Ranked 23rd highest by per capita revenue from the statewide sales tax ($826 per capita)
Printable PDF Idaho Sales Tax Datasheet
Idaho has a statewide sales tax rate of 6.00%, which has been in place since 1965.
Municipal governments in Idaho are also allowed to collect a local-option sales tax that ranges from 0.00% to 3.00% across the state, with an average local tax of 0.037% (for a total of 6.037% when combined with the state sales tax). The maximum local tax rate allowed by Idaho law is 3.00%. You can lookup Idaho city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Idaho. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Idaho Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Idaho?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Idaho taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Idaho sales tax see Idaho sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Idaho? Taxation of vehicle purchases in particular are discussed in the page about Idaho's sales tax on cars.
Are services subject to sales tax in Idaho?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Idaho, specified services are taxable.
About the Idaho Sales Tax
The state of Idaho has a very simple statewide sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there are county taxes or local city taxes, which will vary significantly depending on which jurisdiction you are in. There are also special tax rates applied to hotel, motel, and campground accommodations.
Is the Idaho Sales Tax Destination-Based or Origin-Based?
Idaho is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Idaho from a Idaho vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Idaho a Streamlined Sales Tax State?
Idaho is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Idaho State Tax Commission
The Idaho Sales Tax is administered by the Idaho State Tax Commission. You can learn more by visiting the sales tax information website at tax.idaho.gov.
Phone numbers for the Sales Tax division of the State Tax Commission are as follows:
- Local Phone: (208) 334-7660
- Toll-Free Phone: (800) 972-7660
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Idaho sales taxes, we recommend the following books:
Simplify Idaho sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Idaho Sales Tax Rates by Zip Code:
Need an updated list of Idaho sales tax rates for your business? Download our Idaho sales tax database!