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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.

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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…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Cloud Computing Services Exempt from Idaho Sales Tax

Idaho has passed a bill clarifying that remotely accessed (\”cloud\”)computer software is not considered tangible personal property and is therefore exempt from Idaho sales tax.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Application Software Accessed via Internet or Cloud Not Taxable in Idaho

Application software accessed over the Internet or through wireless media is not subject to Idaho sales and use tax because it is excluded from the definition of tangible personal property. “Application software accessed over the Internet or through wireless media”…

Idaho Amends Rules on Optional Software Maintenance Contracts

Specifically, the Rule states that if the maintenance contract is optional to the purchaser of canned software, then the portion of the contract fee representing upgrades or new software is subject to sales tax if the fees are separately-stated. If…