The Idaho state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 8.5% in the highest-taxed jurisdictions. The most populated areas of Idaho — including Ada County — have a combined rate of 6.0%.
Idaho is one of the few states that taxes groceries at the full rate, though it offers a grocery tax credit on income tax returns to offset the burden for lower-income residents.
💡 Quick Reference: $100 purchase in Idaho at the average combined rate costs approximately $107.25 after tax. Use the calculator above to find the exact amount for any county or city in Idaho.
Groceries in Idaho are taxable at full rate in Idaho. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Idaho, as they are in most US states.
Common Idaho Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Idaho sales tax.
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Grocery Food
Unprepared groceries are taxable at full rate in Idaho in Idaho.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Idaho.
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Clothing
Clothing is taxable at full rate in Idaho.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Idaho Sales Tax Work?
Sales tax in Idaho is collected at the point of purchase by retailers and remitted to the Idaho Department of Revenue. The total rate you pay is the sum of the Idaho state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Idaho — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Idaho sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Idaho annual sales or 200+ Idaho transactions must also register and collect Idaho sales tax even without a physical presence.
📅 Idaho Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Idaho Department of Revenue based on your sales volume. File and pay online through the Idaho state tax portal.
The Idaho state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 8.5% depending on your location. The most common combined rate in populated Idaho counties is around 7.25%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Idaho are taxable at full rate in Idaho. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Idaho sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Ada County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free Idaho sales tax calculator at the top of this page.
Yes, if you meet Idaho’s economic nexus threshold. Remote sellers must collect and remit Idaho sales tax if they have $100,000 or more in Idaho sales or 200+ separate Idaho transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Idaho.
Most services are not subject to Idaho sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Idaho — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Idaho Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Idaho is 8.5%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Idaho.