Idaho Sales Tax

On this page you will find handy sales and use tax information about Idaho.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Idaho that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.000%

Range of Local Rates

0% – 3% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

No

CLICK-THROUGH NEXUS

7/1/2018see state notice

AFFILIATE NEXUS

7/1/2008 

ECONOMIC NEXUS

6/1/2019

MARKETPLACE NEXUS

6/1/2019

Administration Information
Streamlined Sales Tax Status

Advisory State

NUMBER OF TAXING AUTHORITIES

11 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

Yes

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Idaho Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: aircraft, broadcast equipment, clean rooms, contractors, computer software, farming and ranching, funeral services, heating materials, logging, medical items, prescription drugs mining, motor fuel, sales for resale, R&D, utilities

 

Idaho Exemption Certificates

State Links
State Tax Web Page

Idaho State Tax Commission

Rate Look-Up Page

Idaho Sales Tax Rate Look-Up

Registration Link

Register for Idaho Sales Tax

History & Fun Facts
HISTORY

Idaho enacted its sales and use tax in 1965 and it was approved by the electorate during the 1966 election.

 

The original Idaho state sales tax rate was 3%, it has since climbed to 6% as of October 2006.

FUN FACTS
  • Several Idaho resort cities and three auditorium (community center that service public need and promote prosperity, security, and general welfare of the inhabitants of the district) districts have a local sales tax imposed in addition to the state sales tax. These local “option” taxes are decided by voters in the community.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Idaho Enacts Economic and Marketplace Nexus Legislation

Idaho has enacted legislation with economic nexus and marketplace nexus provisions, effective June 1, 2019.

Idaho Provides Exemption for Vehicle Accessory Installation Charges

Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.

Idaho Proposes Economic and Marketplace Nexus Legislation

Idaho has proposed bills containing economic and marketplace nexus provisions that affect remote retailers.

Idaho Amends Administrative Rules to Reflect Click-Through Nexus Legislation

The Idaho State Tax Commission has amended state sales and use tax administrative rules to reflect click-through nexus provisions the state passed in 2018.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Idaho Enacts Affiliate Nexus Provisions

Idaho has enacted affiliate nexus provisions, effective July 1, 2008.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Idaho Enacts Click-Through Nexus Legislation

Effective July 1, 2018, Idaho has enacted click-through nexus legislation.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

Idaho Provides Guidance on Sales and Rentals During August 21 Solar Eclipse

Individuals who made sales or rentals to Idaho visitors for the total solar eclipse on August 21, 2017 were not exempt for short term or one-day sales, and were required to collect and remit Idaho sales tax.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Idaho Establishes Independent Tax Appeals Process

Idaho enacted legislation that creates an independent appeal process for taxpayers protesting a notice of tax deficiency. The taxpayer has the right to an independent administrative redetermination.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Hand Tools Priced $100 or Less Used for Certain Activities Exempt in Idaho

Idaho sales tax exemption can apply to hand tools used for certain activities, effective 07/01/16. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…