Idaho local data guide

Idaho Sales Tax Rate Overview

As of July 2026, Idaho imposes a base state sales tax rate of 6% on the sale of tangible personal property and certain services. While this rate is applied consistently statewide, select resort cities are authorized to levy a "Local Option Tax" (LOT), which can result in a higher total sales tax rate depending on the specific municipality where the transaction occurs.

Updated with grounded research as of 2026-07-21.

The short answer

The state of Idaho maintains a uniform base sales tax rate of 6% for all retail transactions involving tangible personal property and specific services. In certain designated resort communities, this rate may be increased by a voter-approved Local Option Tax, which is typically used to fund local infrastructure, tourism, and community projects. As of July 2026, shoppers and businesses should verify the specific tax rate based on the point of delivery.

Key facts

State Sales Tax Rate
6%
Local Option Tax
Varies by resort city; may add additional percentages (often 1-3%) to the base rate.

Statewide Base Rate

The state of Idaho applies a flat 6% sales tax to most retail sales of tangible personal property and specific services. This rate is destination-based, meaning the tax is determined by where the buyer receives the product, rather than the location of the seller.

  • Uniform 6% rate applied across the state.
  • Destination-based sourcing rules apply to all transactions.
  • Centralized filing is managed through the Idaho State Tax Commission.

Local Option Taxes (LOT) in Resort Cities

Certain Idaho cities that meet specific criteria as 'resort cities' are authorized to collect a Local Option Tax. These taxes are voter-approved and are specifically intended to support local infrastructure, public safety, and tourism-related projects, helping to offset the costs of serving high volumes of visitors.

  • Rates and taxable items vary significantly by municipality.
  • Commonly used to fund streets, sidewalks, and park maintenance.
  • Not all cities collect a local tax; major hubs like Boise do not impose an additional city sales tax.

Exemptions and General Rules

While most retail goods are subject to sales tax, Idaho law provides several important exemptions. Notably, most groceries (food for human consumption) are exempt from state and local sales taxes. Prescription drugs and certain professional services also typically fall outside the scope of taxable items.

  • Groceries (unprepared food) are generally tax-exempt.
  • Prescription drugs are exempt from sales tax.
  • Clothing and other non-essential goods remain fully taxable at the base 6% rate.

Common questions

Are groceries taxed in Idaho?

No, groceries purchased for human consumption are generally exempt from Idaho's sales tax.

Do I have to pay extra tax in cities like Boise or Meridian?

No, Boise and Meridian do not currently levy a Local Option Tax, so purchases in these areas are subject only to the 6% state sales tax.

How do I know if I am in a city with a Local Option Tax?

You can verify current local tax rates and jurisdictions by consulting the Idaho State Tax Commission’s official documentation or by checking the specific city's municipal website.

Related Idaho questions

  • Which Idaho cities have a local option sales tax?
  • How does the Idaho local option tax work for businesses?
  • What items are considered 'taxable services' in Idaho?

Sources and verification