Idaho's Sales Tax Rate, Explained
Idaho's 6% state rate applies almost everywhere without modification. Local taxes are rare and tiny, averaging just 0.03% statewide, so the combined average of 6.03% is barely above the state rate itself. Boise, Nampa, and most cities charge exactly 6%.
A few resort and auditorium districts push the total toward 9% in places like Sun Valley, and Idaho Falls sits at 7%, but those are the exceptions. For most Idahoans, the sales tax is simply 6% on everything, every day, everywhere in the state.
What's Taxed and What's Exempt in Idaho
Most tangible goods are taxable in Idaho: clothing, electronics, furniture, and vehicles. Services are broadly exempt, which keeps the tax base narrow and the rate easy to apply.
The big exception to the simple picture is groceries. Idaho fully taxes food at the 6% rate, one of the few states that does. To soften the blow, every Idaho resident can claim a grocery tax credit of $120 per person per year on their state income tax return, refundable even for those who owe no income tax.
Worked Example: A $1,000 Purchase in Boise
A $1,000 appliance bought in Boise is taxed at 6%: $1,000 x 6% = $60.00 in tax, for a $1,060.00 total. No county or city layer complicates the math.
| Item | Amount |
| Purchase price | $1,000.00 |
| Idaho combined rate (Boise) | 6% |
| Sales tax | $60.00 |
| Total at checkout | $1,060.00 |
A $200 grocery trip in Boise carries the same 6%, about $12.00, but the $120 annual grocery credit effectively refunds the tax on the first $2,000 of food per person each year. The calculator above shows the at-register number; the credit comes at tax time.
Local Taxes: How Idaho's Total Adds Up
Idaho allows very limited local sales taxes, mainly resort city taxes and auditorium district taxes in tourist areas. These are the only reason any Idaho address exceeds 6%.
Counties and most cities cannot add a general local sales tax, which is why Idaho's rate map is one of the flattest in the country. Shoppers rarely need to think about jurisdiction at all.
Online Shopping and Marketplace Rules in Idaho
Idaho's economic nexus threshold is $100,000 in sales or 200 transactions. Marketplace facilitators must collect, so online orders show the 6% at checkout for most Idaho addresses.
Idaho uses destination sourcing, so the rate follows your delivery address. An order shipped to Idaho Falls carries 7% while the same order shipped to Boise carries 6%.
Sales Tax Holidays in Idaho
Idaho does not offer a sales tax holiday. With a flat 6% rate and no local complexity, the state has never seen the need for one, and the legislature has not created a program.
The closest thing to targeted relief is the grocery tax credit, which functions as a year-round rebate on food taxes. Lawmakers debate expanding or replacing it regularly, so the rules are worth rechecking each tax season.
Frequently Asked Questions
What is Idaho's sales tax rate in 2026?
The state rate is 6%, and the average combined rate is about 6.03% since local taxes are rare. Most of the state pays exactly 6%.
Are groceries taxed in Idaho?
Yes, at the full 6% rate. Residents offset it with a $120 per person annual grocery tax credit claimed on their income tax return.
How does the Idaho grocery tax credit work?
Every Idaho resident can claim $120 per person per year, including for dependents. It is refundable, so you get it even if you owe no state income tax.
Does Idaho tax online purchases?
Yes. Remote sellers over $100,000 in sales or 200 transactions must collect Idaho's 6%. Marketplace facilitators collect the local rate, such as 7% in Idaho Falls.
Does Idaho have a sales tax holiday?
No. Idaho has no annual sales tax holiday.
Are services taxed in Idaho?
Most services are exempt from Idaho sales tax. The tax mainly applies to tangible goods and restaurant meals.
Related Idaho and Sales Tax Tools
Check your take-home pay with the Idaho Paycheck Calculator, since sales tax hits harder when budgets are tight, or estimate a big purchase with our Car Loan Calculator. Compare rates with the main Sales Tax Calculator or browse more free tools at USACalculator.
Idaho rate snapshot (6% state rate, 6.03% average combined). Sources: Tax Foundation, State and Local Sales Tax Rates Midyear 2026. Figures reviewed for 2026. This calculator provides an estimate for planning purposes and is not tax advice.