# Idaho Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/idaho
Published: June 17, 2026

Idaho's 6% state rate can reach 9% in resort towns, but SaaS is exempt. Remote sellers trigger economic nexus at $100,000.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Taxable
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Idaho's state sales tax rate is 6%, with a limited local option tax in some resort cities [1]. You have economic nexus once sales into Idaho exceed $100,000 in the current or prior calendar year, with no transaction-count trigger [2]. SaaS and electronically delivered software are not taxable, while groceries are taxed at the full 6% rate and offset by an income-tax grocery credit rather than an exemption, and digital products are taxable [3][1][4]. A Notice of Deficiency Determination can be protested within 63 days [6].

## Taxability Snapshot

## Sales Tax Rates

Idaho levies a flat 6% state sales and use tax. Most of the state charges exactly 6%; a handful of resort cities add local-option taxes that push combined rates as high as 9%.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.00% | Statewide |
| Resort-city local option | up to ~3% | Resort cities only |
| Combined | 6.00%–9.00% | Varies by location |

Most Idaho addresses are a flat 6%; resort towns like Sun Valley and McCall run higher. To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

Idaho economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately.

## Marketplace Facilitator Law

Idaho requires marketplace facilitators that meet economic nexus to register, collect, and remit Idaho state sales and use tax on the retail sales they facilitate, under Idaho Code § 63-3620E; facilitators generally need a separate seller's permit for third-party marketplace sales in addition to any permit covering their own Idaho sales. A facilitator without physical presence in Idaho must begin collecting once its combined direct and facilitated sales exceed $100,000, while a facilitator with physical presence must collect starting with its first facilitated retail sale in the state. Facilitators remit only state sales and use tax — not local taxes or other taxes outside Idaho's sales tax chapter — and a marketplace seller is instructed to get written verification that a registered facilitator is reporting its sales, since the seller must otherwise include those sales on its own permit.[8]

## Filing Frequency & Deadlines

Idaho assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. If the 20th falls on a weekend or holiday, the deadline moves to the next business day.

#### Exemptions

Idaho taxes groceries but offers residents an annual grocery tax credit on their income tax to offset it. Prescription drugs are exempt. SaaS and electronically delivered software are not subject to Idaho sales tax.

## Resale & Exemption Certificates

Idaho buyers give the seller a completed Form ST-101 (Sales Tax Resale or Exemption Certificate) to buy for resale or under another exemption [5]. The seller keeps it on file and does not charge tax on future qualifying sales to that buyer [5].

## Penalties

Late filing or payment carries a penalty of 5% of the tax due per month, up to a 25% maximum, with a $10 minimum, plus interest from the due date.

## Audits & Appeals

After a Notice of Deficiency Determination, you have 63 days from the mailing date to file a written protest, or petition for redetermination, with the Tax Commission's Appeals Unit [6]. Certain jeopardy and IFTA/IRP assessments carry a shorter 30-day window [6].

## Sources

- [1] [Idaho State Tax Commission — Sales and Use Tax Guide (6% rate, groceries, digital)](https://tax.idaho.gov/taxes/sales-use/online-guide/)

- [2] [Idaho STC — Online Sellers (economic nexus)](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/)

- [3] [Idaho STC — Retailers Collecting Tax (SaaS not taxable)](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/collecting/)

- [4] [Idaho STC — Grocery Credit](https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/)

- [5] [Idaho STC — Form ST-101 (Resale or Exemption Certificate)](https://tax.idaho.gov/document-mngr/forms_EFO00149/)

- [6] [Idaho STC — Right to Appeal (63-day protest)](https://tax.idaho.gov/online-services/compliance-audits/your-right-to-appeal-a-notice-of-deficiency-determination/)

- [7] [Idaho STC — Business Registration (TAP)](https://tax.idaho.gov/online-services/business-registration/)

- [8] [Idaho State Tax Commission — Idaho Code § 63-3620E (Marketplace Facilitators)](https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3620e/)

Verified July 2026 against Idaho State Tax Commission published guidance.

## Frequently Asked Questions

### What is the Idaho sales tax rate in 2026?

A flat 6% statewide, with a few resort cities adding local-option taxes up to a 9% combined rate.

### What is Idaho's economic nexus threshold?

$100,000 in sales into Idaho in the current or prior calendar year. There is no transaction-count trigger.

### Is SaaS taxable in Idaho?

No. Idaho does not tax SaaS or electronically delivered software.

### Are groceries taxed in Idaho?

Yes, but Idaho gives residents an annual grocery tax credit on their income tax to offset the cost.

### When are Idaho sales tax returns due?

The 20th of the month following the reporting period, moving to the next business day on weekends or holidays.

### What is the penalty for late Idaho sales tax?

5% of the tax due per month, up to 25% (minimum $10), plus interest.

## Related Reading

- [Understanding Digital Products Sales Tax in Idaho: What Businesses Need to Know](/blog/digital-products-sales-tax-idaho-for-businesses)

## US Sales Tax Calculator