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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 Sales Tax Rates
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
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/1/2018 – see 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.

Idaho Passes Corporate Incentives

There will be a variety of incentives available to businesses that invest in a corporate headquarters location in Idaho.

New Executive Director for Idaho Multistate Tax Commission

On July 27, 2005, the Multistate Tax Commission made their final decision at their 38th annual meeting in Boise, Idaho on who would be elected as the new executive director. Joe Huddleston, former Tennessee Revenue Commissioner, was appointed to the…

Idaho Exempts Property Used in Research and Development.

The State of Idaho has passed a law exempting property used for research and development from sales and use tax.

Idaho refund for building contractors.

A recent press release indicated that building contractors may qualify for sales tax refunds.

Idaho temporarily increases tax rate.

The state of Idaho has temporarily increased the sales and use tax rate from 5% to 6%.