Idaho Sales Tax Calculator
Calculate the exact sales tax for any purchase in Idaho. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
ID Base State Rate: 6% (up to 9% combined)
Ada
Total Amount
$106.00
$100.00 + $6.00 tax
Tax Components
Idaho Sales Tax Highlights
Idaho has a 6% state sales tax
Local resort taxes can add up to 3%
Most groceries are exempt
No general local sales taxes
Idaho Sales Tax FAQ
What is Idaho's sales tax rate?
Idaho has a 6% state sales tax rate. Most areas have no local sales tax, though resort cities can impose additional taxes up to 3%.
Idaho Sales Tax Rate Structure in 2026
Idaho imposes a 6% state sales tax on most retail transactions. Unlike many states, Idaho does not have a general local sales tax system — most areas charge only the flat 6% state rate. However, resort cities (Sun Valley, McCall, Ketchum, and others) can impose additional local option taxes of up to 3%, bringing the maximum combined rate to 9% in certain resort communities.
For the vast majority of Idaho, including Boise, Meridian, Nampa, Idaho Falls, and Pocatello, the rate is a simple, uniform 6%.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Boise (Ada Co.) | 6% | 0% | 6% |
| Meridian (Ada Co.) | 6% | 0% | 6% |
| Idaho Falls (Bonneville Co.) | 6% | 0% | 6% |
| Coeur d'Alene (Kootenai Co.) | 6% | 3% | 9% |
| Sun Valley (Blaine Co.) | 6% | 3% | 9% |
| McCall (Valley Co.) | 6% | 3% | 9% |
Tax-Exempt Items and Special Rules in Idaho
Idaho exempts groceries (food for human consumption) from sales tax — this includes all food purchased at grocery stores and supermarkets. Prescription drugs are also exempt. Clothing is fully taxable in Idaho.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for human consumption is exempt |
| Prepared food / restaurants | Yes | Meals sold at restaurants are taxable |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Yes | Non-prescription drugs are taxable |
| Farm equipment | Exempt | Equipment used directly in farming or ranching |
| Manufacturing equipment | Exempt | Production equipment exemption available |
Idaho also provides exemptions for agricultural equipment and supplies used directly in farming and ranching operations. Manufacturing equipment used in production processes is similarly exempt. These exemptions support Idaho's significant agricultural sector.
Filing and Compliance for Idaho Sales Tax
The Idaho State Tax Commission (ISTC) administers all sales tax collection. Businesses register for a seller's permit through the Tax Commission's online portal (Idaho TAP). Filing frequency depends on tax collected: monthly (over $1,666/month average), quarterly ($133–$1,666/month), or annually (under $133/month).
Idaho adopted economic nexus effective June 1, 2019, requiring remote sellers with more than $100,000 in sales to Idaho customers in the current or prior calendar year to collect and remit tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in annual Idaho sales |
| Marketplace facilitator rule | Yes — effective June 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Idaho State Tax Commission (ISTC) |
| Late filing penalty | 5% of tax due per month (up to 25%) |
| Sourcing method | Destination-based |
Idaho is a member of the Streamlined Sales Tax (SST) agreement. This means businesses registered through the SST system can use certified service providers to automate tax calculation, collection, and filing for Idaho and other SST member states. The simple, mostly uniform rate structure makes Idaho one of the easier states for sales tax compliance.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Idaho State Tax Commission
Official Idaho tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.