Idaho Sales Tax: 6% State Rate, Resort City Local Taxes, Filing Frequency and Due Dates
Idaho Sales Tax: 6% State Rate, Resort City Local Taxes, Filing Frequency and Due Dates
If you sell taxable goods or services in Idaho, you collect one state sales tax: 6%. Most businesses in Boise, Idaho Falls, Coeur d'Alene, Twin Falls and Post Falls deal with only that rate. Idaho has no general local sales tax. A small group of resort cities can add a voter-approved local option tax, and those taxes are narrower than most readers expect. This guide covers the Idaho sales tax rate, the resort city exceptions, how often you file, and the due dates that catch people off guard.
Disclaimer: This is informational content, not legal or tax advice. Whether a sale is taxable depends on what you sell, who buys it, and where delivery happens. Talk to a qualified CPA or tax attorney before you rely on this guide for a filing or a pricing decision.
Idaho sales tax rate: 6% statewide
The Idaho state sales and use tax rate is 6%. On a $100 taxable sale, you collect $6 and the customer pays $106. The state rate applies the same way across Idaho, so a shop in Boise and a booth in Twin Falls start from the same 6% figure.
Idaho has no general local sales tax. Your city and county do not add their own percentage on top of the state rate unless the city is one of the resort cities covered below.
Resort city local taxes
Idaho has 23 resort cities that levy voter-approved local option taxes. Sandpoint, McCall, Ketchum, Sun Valley, Hailey, Driggs and Victor are among them. The full list is on the City Sales Taxes page on tax.idaho.gov. Check it before you assume a city has no local tax.
Several of these taxes are limited to specific sales. Some apply only to lodging, some only to alcohol sold by the drink, and some only to restaurant food. A taxable sale inside a resort city may not carry the local tax at all, so ask the city exactly which sales its tax covers.
The Idaho State Tax Commission does not administer these local taxes. For the current rate, the filing schedule and the registration steps, call the city clerk in each resort city where you sell.
Register before your first sale
Collecting sales tax starts with a sales tax permit, which you apply for through the Tax Commission's business registration at https://tax.idaho.gov/ibr. Your permit should match the legal name of the entity that makes the sales, so finish your Secretary of State filing first. The Secretary of State's site is at sos.idaho.gov.
Registering with the state is not the same as holding a city license. Idaho has no state business license. Registering an entity is a registration, not a license. Counties issue no general business license. Some cities require a general license or permit, and others license only specific activities, so ask the city clerk which one applies to you. The Business Wizard at business.idaho.gov lists the agencies and permits a specific activity needs.
Idaho sales tax filing frequency
Most retailers file monthly, but your frequency depends on how much tax you collect. Confirm your assigned frequency in TAP, the Tax Commission's online filing system, before you set up a calendar.
| Filing frequency | Who it usually fits | Due date |
|---|---|---|
| Monthly | Most retailers | 20th of the following month. March sales are due April 20. |
| Quarterly | Businesses that collect under $750 in tax per quarter | 20 days after quarter end: Q1 due April 20, Q2 due July 20, Q3 due October 20, Q4 due January 20 |
| Semiannual or annual | Wholesalers with few sales | Annual return due January 20. Confirm the semiannual due date with the Tax Commission. |
Two examples show how this works. A Boise retailer with $10,000 in taxable sales in March collects $600 in tax and files a monthly return due April 20. A seller who collects about $200 per month, or $600 per quarter, stays under the $750 quarterly threshold and files quarterly.
Idaho sales tax due dates and filing steps
- Confirm your filing frequency in TAP.
- Calendar the 20th of each month, or the quarterly dates in the table above.
- Record the 6% tax on each taxable sale as a separate line from the price.
- File online in TAP for every period, including periods with no sales.
File every period, even when you had no sales. A late return costs 5% per month, up to 25%, plus interest. On $1,000 of tax filed three months late, the penalty alone is $150 before interest is added.
Idaho sales tax on food
Idaho does not exempt groceries from sales tax. Food is taxable at the 6% state rate, and residents offset part of that cost through the state food tax credit on their income tax return. Prepared food and restaurant meals are taxable too. Restaurant food is also one of the sales some resort cities may tax locally, so check the city before you price a food item sold in a resort city. Confirm the treatment of your specific product on tax.idaho.gov before you set prices, because product type and how it is sold can change the answer.
Idaho sales tax on services
Services are not treated the same as tangible goods. Idaho does not tax every service, and whether a particular service is taxable depends on the service itself and how it is delivered. This guide does not cover the full list. Before you add sales tax to an invoice for a service, confirm that service on tax.idaho.gov or ask the Tax Commission directly. Your CPA can help you sort out bundled services, such as a product sold together with installation.
Small seller changes under HB 792
House Bill 792, enacted as 2026 chapter 189 and effective July 1, 2026, revises the rules for occasional sales and small sellers. Under the revision, an Idaho-resident individual or sole proprietor with less than $5,000 in yearly sales may qualify as an exempt small seller. LLCs and corporations do not qualify. If you are an individual or sole proprietor near that threshold, confirm your status with the Tax Commission before you change how you collect tax.
Lodging and short-term rentals
If you rent a property for 30 days or less, the 2% travel and convention tax on lodging is a separate tax from the sales tax covered in this guide. Since July 1, 2026, no city or county may require a license, fee, permit or registration for a short-term rental under HB 583. State and local lodging taxes still apply, so the absence of a city license does not mean the lodging tax goes away.
Idaho sales tax rate by city
The cities readers search for most are covered by the same state rule. In Boise, Idaho Falls, Coeur d'Alene, Post Falls, Twin Falls and Garden City, the 6% state rate applies to taxable sales unless the city appears on the Tax Commission's City Sales Taxes list. Check that list before you quote a Boise sales tax rate, an Idaho Falls sales tax rate, a Coeur d'Alene sales tax rate, or any other city rate. This guide does not list a local percentage for any of these cities, so confirm each one directly.
Idaho sales tax lookup and return
For state rules, the Tax Commission at tax.idaho.gov is the source to use. For resort city status, use the City Sales Taxes page. For any local rate, filing or license question, use the city clerk. Keep a copy of every filed sales tax return, since you will need those records for your own bookkeeping and for your CPA.
Sales tax checklist
- Confirm the 6% state rate applies to your product or service.
- Check the City Sales Taxes list for each city where you sell.
- Register for a sales tax permit at https://tax.idaho.gov/ibr.
- Ask the city clerk about any city license or permit your activity needs.
- Confirm your filing frequency in TAP and calendar every due date.
- File every period, including zero-sale periods.
Confirm every rate, due date and eligibility rule with the Idaho State Tax Commission before you file, since rates and rules can change. For a decision that affects your pricing, your entity choice or your small seller status, talk to a qualified CPA or tax attorney.