Idaho Sales Tax Guide 2025: Rules & Rates For Retailers

Navigate Idaho sales tax regulations effortlessly with this guide, crafted to help you achieve accuracy, avoid mistakes, and steer clear of penalties for non-compliance.

Idaho Sales Tax

Idaho sales tax law was introduced in 1965 at a rate of 3%. Today, sales tax in Idaho is 6%, with Idaho sales and use tax applying to most goods and some services. This guide aims to help you file sales taxes accurately, avoid errors and stay compliant with ease.

Idaho Sales Tax Rate

Jurisdiction	Sales tax rate
Idaho base sales tax rate	6%
Local tax rate	Up to 3%
2025 Idaho sales tax rate	6% to 9%

Learn more and check out the city-based tax rates in Idaho.

Idaho Sales Tax Calculator

Idaho imposes a state sales tax of 6% on the sale of most tangible personal property and some services. Certain resort cities and auditorium districts may levy additional local sales taxes, which can add up to 3% to the state rate, resulting in a combined maximum sales tax rate of 9% in some areas.

Example Calculation:

If you're purchasing an item priced at $100 in a location with a combined sales tax rate of 7% (6% state tax + 1% local tax):

• State Sales Tax (6%): $100 × 0.06 = $6.00
• Local Sales Tax (1%): $100 × 0.01 = $1.00
• Total Sales Tax: $6.00 + $1.00 = $7.00
• Total Amount Paid: $100 + $7.00 = $107.00

It's important to verify the specific local sales tax rates for the area where the purchase is made, as they can vary. The Idaho State Tax Commission provides detailed information on local sales taxes.

For precise calculations, you can use online tools like the Idaho Sales Tax Calculator.

FAQs

How much is sales tax in Idaho?

Idaho's state sales tax is 6%, with additional local taxes up to 3% in certain areas.

Is there no sales tax in Idaho?

No, Idaho has a state sales tax, and certain areas may also impose local sales taxes.

How do you calculate Idaho sales tax?

Multiply the item's price by the combined state and local tax rate (e.g., $100 × 0.07 = $7 for a 7% rate).

Who pays sales tax in Idaho?

Consumers pay sales tax at the point of purchase, while businesses are responsible for collecting and remitting it to the state.

Idaho Sales Tax Nexus

Type of Nexus	Threshold
Physical presence	Any physical presence
Economic nexus	$100,000 in sales
Nexus with marketplaces	$100,000 in sales facilitated by a marketplace

FAQs

What is the sales tax nexus in Idaho?

Sales tax nexus in Idaho is established when a business has a substantial connection to the state. This can occur through a physical presence, such as a store, office, or employees in Idaho, or through economic activity exceeding $100,000 in annual sales to Idaho customers. Businesses meeting these criteria must register, collect, and remit sales tax.

What does nexus mean sales tax Idaho?

In Idaho, "nexus" refers to the link or connection a business has with the state, obligating it to collect and remit sales tax on taxable transactions. Nexus can arise from a physical presence (e.g., offices, inventory, or employees) or an economic presence, such as meeting the state’s economic thresholds for remote sales.

Idaho Sales Tax Exemptions

Idaho provides sales tax exemptions for specific goods and services, such as manufacturing equipment, agricultural supplies, and items purchased for resale. These exemptions aim to reduce tax burdens for qualifying businesses and individuals while promoting economic growth. To claim these exemptions, proper documentation, like a completed Idaho Form ST-101, is required.

FAQs

Where can I access Idaho state tax exempt form?

You can access the Idaho state tax exemption form, Form ST-101, Sales Tax Resale or Exemption Certificate, on the Idaho State Tax Commission's official website. Form ST-101 is used to claim sales tax exemptions for qualified purchases. All forms related to sale and use taxes are available on its website.

What items are exempt from Idaho state sales tax?

In Idaho, certain goods and services are exempt from state sales tax. General business exemptions include purchases for resale, manufacturing equipment, prescription medications, and some agricultural supplies. Additionally, sales to nonprofit organizations, government entities, and items specifically listed under Idaho tax law may qualify for exemption. These exemptions are subject to specific eligibility requirements, and buyers often need to provide the appropriate documentation, such as the Idaho Form ST-101, to claim them. Learn how businesses can benefit from Idaho state sales tax exemptions.

What is Idaho production sales tax exemption?

The Idaho production sales tax exemption applies to tangible personal property used directly in the production, manufacturing, or processing of goods for resale. This includes machinery, equipment, and supplies essential to the production process.

What is sales exempt?

Sales exempt refers to transactions that are not subject to sales tax, such as certain goods (e.g., prescription drugs), specific services, or sales to exempt organizations like nonprofits and government entities.

What is the sales tax in Idaho in 2024?

The state sales tax in Idaho is 6% in 2024, with some local jurisdictions adding up to 3%, resulting in a combined maximum rate of 9% in certain areas.

Does Idaho have sales tax on clothes​?

Yes, Idaho imposes sales tax on clothing purchases at the standard state sales tax rate of 6%, plus any applicable local taxes.

Are digital products taxable in Idaho?

Yes, digital products like e-books, software, and digital media are generally taxable in Idaho if they are delivered electronically and not exempt under specific conditions. Learn more about digital products sales tax in Idaho.

What's the Idaho sales tax registration process?

Here's a step-by-step guide to navigate the sales tax registration process in Idaho.

1. Determine if You Need to Register Identify if your business has a sales tax nexus in Idaho, such as a physical presence, employees, or annual sales exceeding $100,000 to Idaho customers. If so, you must register to collect and remit sales tax.
2. Gather Required Information Prepare key business details, including your federal Employer Identification Number (EIN), business name, address, type of business activity, and estimated monthly sales tax liability.
3. Visit the Idaho State Tax Commission Website Go to the Idaho State Tax Commission website and navigate to the "Business" section for registration forms and instructions.
4. Create an Account and Complete the Registration Register for a tax account online via Idaho’s Taxpayer Access Point (TAP). Complete the online form by providing your business information, selecting "Sales Tax Permit," and submitting the application.
5. Submit the Application Review the completed form, ensure all details are accurate, and submit it. There is no fee for obtaining a sales tax permit in Idaho.
6. Receive Your Sales Tax Permit Once approved, you’ll receive your Idaho sales tax permit. This document allows you to collect sales tax and outlines your filing requirements.
7. Set Up Collection and Filing Processes Implement a system to collect sales tax at the appropriate rate for your sales and prepare to file sales tax returns by the required deadlines, typically monthly, quarterly, or annually, depending on your sales volume.

For further assistance, you can contact the Idaho State Tax Commission directly via their website or customer service. There's also an online guide available on their website if you want to learn more about the whole process.

How do I get a sales tax permit in Idaho?

To get a sales tax permit in Idaho, visit the Idaho State Tax Commission’s Taxpayer Access Point (TAP) and create an account. Fill out the application for a sales tax permit by providing your business details, including name, address, Employer Identification Number (EIN), and type of business activity. Submit the completed application online—there is no fee for obtaining the permit. Once approved, you’ll receive your sales tax permit, enabling you to collect and remit sales tax in Idaho.

Idaho Sales Tax filing

What are the Idaho's filing requirements?

In Idaho, businesses selling taxable goods or services must obtain a seller's permit, collect sales tax from customers, and remit it to the Idaho State Tax Commission. Filing frequency—monthly, quarterly, or annually—is determined by the Commission based on your business's sales volume. Returns are due on the 20th of the month following the reporting period. Late filings may incur penalties and interest.

What does Idaho sales tax apply to?

Idaho's sales tax applies to the sale, rental, or lease of tangible personal property and certain services. Taxable items include digital products with permanent usage rights, short-term lodging, prepared meals, admissions to events, and recreational activities. Some services, such as assembling items for a fee, are also taxable. However, specific exemptions exist, so it's essential to consult the Idaho State Tax Commission for detailed information.

How to file sales tax in Idaho

To file sales tax in Idaho, first register for a seller's permit through the Idaho Business Registration (IBR) application. Once registered, collect sales tax on all taxable sales. File your sales tax returns and remit the collected tax to the Idaho State Tax Commission by the due date assigned to your filing frequency. Returns can be filed electronically via the TAP (Taxpayer Access Point) or you can opt for paper form and sent it via mail or in person. 

Idaho sales tax due date​

Idaho sales tax due dates vary based on your assigned filing frequency, which depends on your business's sales volume. Returns can be due monthly, quarterly, or annually, with payments typically required by the 20th of the month following the reporting period.

Annual filing due date

Reporting Period	Due Date
January 1 - Dec 31	January 20 (the following year)

Semi-annual filing due dates

Reporting Period	Due Date
January 1 – June 30	July 20
July 1 – December 31	January 20 (the following year)

Quarterly filing due dates

Reporting Period	Due Date
Q1 (January 1 – March 31)	April 20
Q2 (April 1 – June 30)	July 20
Q3 (July 1 – September 30)	October 20
Q4 (October 1 – December 31)	January 20 (the following year)

Monthly filing due dates

Reporting Period	Due Date
January	February 20
February	March 20
March	April 20
April	May 20
May	June 22
June	July 20
July	August 20
August	September 20
September	October 20
October	November 20
November	December 20
December	January 20 (the following year)

What day is Idaho sales tax due?

In Idaho, sales tax returns are due on the 20th day of the month following the reporting period. For example, sales tax collected in January is due by February 20. If the due date falls on a weekend or holiday, the return is due the next business day.

Does Idaho have a sales tax holiday?

Idaho does not have any sales tax holidays.

What is Idaho Falls sales tax?

Idaho has a state sales tax rate of 6%. Certain resort cities may impose an additional local sales tax, but Idaho Falls does not have an additional local sales tax.

Idaho Sales Tax Revenue Service

For any concerns about Idaho sales tax registration, filing or general inquiries, you can reach out to them through the following:

Website	https://tax.idaho.gov/
Phone	(208) 334-7660
Phone	(800) 972-7660 toll free
Mailing address	Idaho State Tax Commission,11321 W Chinden Blvd.,Boise ID 83714
PO Box (preferred)	Idaho State Tax Commission PO Box 36 Boise ID 83722-0410

And that’s everything you need to know about Idaho sales tax. If managing these complexities feels overwhelming and you want streamlined sales tax compliance, Kintsugi is here to simplify it. Sign up today or book a demo now.