| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Ada County | 6.0% | 0.0% | 6.0% | Boise |
| Adams County | 6.0% | 0.0% | 6.0% | Council |
| Bannock County | 6.0% | 0.0% | 6.0% | Pocatello |
| Bingham County | 6.0% | 0.0% | 6.0% | Blackfoot |
| Blaine County | 6.0% | 3.0% | 9.0% | Hailey |
| Boise County | 6.0% | 0.0% | 6.0% | Idaho City |
| Bonner County | 6.0% | 0.0% | 6.0% | Sandpoint |
| Bonneville County | 6.0% | 0.0% | 6.0% | Idaho Falls |
| Boundary County | 6.0% | 0.0% | 6.0% | Bonners Ferry |
| Butte County | 6.0% | 0.0% | 6.0% | Arco |
| Camas County | 6.0% | 0.0% | 6.0% | Fairfield |
| Canyon County | 6.0% | 0.0% | 6.0% | Caldwell |
The Idaho sales tax rate in 2026 is 6.0%. This rate is applied to most purchases made in the state, with some exceptions. The combined sales tax rate in Idaho ranges from 6.0% to 9.0%, depending on the county and local taxes.
Idaho has a relatively simple sales tax system, with a single state rate and no additional taxes on certain items like groceries or clothing. However, some counties and cities may impose their own local taxes, which can increase the overall sales tax rate.
It’s worth noting that Idaho exempts certain items from sales tax, including prescription medication and some types of food. However, these exemptions can vary depending on the specific item and the county where it’s purchased.
The Idaho State Tax Commission (STC) is responsible for collecting and administering sales tax in the state. The STC requires businesses to register for a sales tax permit and file regular tax returns.
Idaho has an economic nexus threshold of $100,000 in annual sales, which means that out-of-state businesses must collect and remit sales tax if they have more than $100,000 in sales in the state. Businesses with a physical presence in Idaho must also collect and remit sales tax.