Idaho is a destination-based state (sales are taxed where the buyer is located).
The general state sales tax rate in Idaho is 6%.
16 local areas in Idaho charge an additional tax on sales - sometimes limited to lodging, alcohol by the drink, or restaurant food. Find specific local rates here.
Both foods for home consumption and prepared meals sold by eating establishments are taxed at the full rate.
Business activities that establish a minimum tax presence in the state include:
A business presence may also be established in some cases by entering into a business relationship with another business or individual who resides in the state.
Your filing frequency will be set by the Commission. Due dates are as follows:
You must register with the state before collecting sales tax. Apply for a seller’s permit using the online Idaho Business Registration application.
Penalties and interest are charged for late filing and late payments. Calculate penalties and interest due here.