Idaho state seal

IdahoSales Tax

A Complete Guide For Businesses

Automate My IdahoSales Tax Filings

State Rate
6.00%

Local Tax
yes

State Portal
State Tax Commission

Phone
(208) 334-7660

General requirements

Idaho is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the sale, rental, or lease of tangible personal property (TPP) and some services
  • Sales made for resale are not taxed

You can file your sales tax return online by using TAP or contact the Idaho State Tax Commission for the paper Form 850.

Rates

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.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Idaho sales tax rate:

How food is taxed

Both foods for home consumption and prepared meals sold by eating establishments are taxed at the full rate.

Nexus in Idaho

Business activities that establish a minimum tax presence in the state include:

  • Renting or leasing property (other than real property) to a customer who uses the property in Idaho
  • Having a salesman, agent, or representative who goes to Idaho to sell, deliver, install, or take orders
  • Having an office, warehouse, sales or sample room, or storage place
  • Maintaining a stock of goods
  • Servicing TPP in Idaho
  • Entering into a business relationship with another business or individual who resides in the state (in some cases)

Eonomic nexus in Idaho:

  • According to state law, out-of-state sellers whose sales exceed $10,000 gross revenue into Idaho in the previous 12 months and who have an agreement with an Idaho retailer to refer potential buyers to the out-of-state seller for a commission are required to register with the state, collect sales tax on sales to Idaho, and remit that sales tax to the state.
  • Enforcement date: July 1, 2018
  • More on economic nexus in Idaho here.

Want more information on nexus in Idaho? Check out this page.

Filing schedule

Your filing frequency will be set by the Commission. Due dates are as follows:

  • Annual filers: Returns are due by January 22nd
  • Quarterly filers: Returns are due April 20th, July 20th, October 22nd, January 22nd
  • Monthly filers: Returns are due by the 20th of the following month

Registering to collect sales tax in Idaho

You must register with the state before collecting sales tax. Apply for a seller’s permit using the online Idaho Business Registration application.

Penalties

Penalties and interest are charged for late filing and late payments. Calculate penalties and interest due here.

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