The 2012-2013 Idaho State Sales Tax
1.1 -
What is the 2013 Idaho Sales Tax Rate?
6.00%
The Idaho sales tax rate is 6%, and the maximum ID sales tax after local surtaxes is 6%.
- Counties and cities are not allowed to collect local sales taxes
- Idaho has 12 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
- Idaho has a higher state sales tax than 71.2% of states
The Idaho sales tax applies to the sale, rental, or lease of tangible personal property and the sale of some services. There is an additional tax for hotel, motel, and campground accommodations.
1.2 -
Idaho Sales Tax Exemptions
Idaho does not exempt any types of purchase from the state sales tax. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.
Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Idaho excise taxes in addition to the sales tax.
In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The ID sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Idaho's sales tax rates for commonly exempted items are as follows:
| Groceries: 6% | Clothing: 6% | Prepared Food: 6% | Prescription Drugs: 6% | Non-Prescription Drugs: 6% |
$100 Restaurant Dinner
|
$100 of groceries
|
$100 in clothes
|
$100 of consumer products
|
|
$6.00 sales tax $106.00 total |
$6.00 sales tax $106.00 total |
$6.00 sales tax $106.00 total |
$6.00 sales tax $106.00 total |
1.3 -
Idaho Sales Tax Exemption Certificate
Unlike a Value Added Tax (VAT), the Idaho sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Idaho Sales Tax Exemption Form to buy these goods tax-free.
Companies or individuals who wish to make a qualifying purchase tax-free must have a Idaho state sales tax exemption certificate, which can be obtained from the Idaho State Tax Commission . On making an exempt purchase, Exemption Certificate holders may submit a completed Idaho Sales Tax Exemption Form to the vendor instead of paying sales tax.
Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Idaho sales tax code) can be downloaded from the Idaho State Tax Commission 's website.
1.4 -
Idaho Sales Tax Calculator
Whenever you make a purchase at a licensed Idaho retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Idaho sales tax calculator.
1.5 -
Idaho Use Tax
[View Main Article]
If you buy goods and are not charged the Idaho Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6% sales tax (less any foreign sales tax paid) for these items yourself as the Idaho Use Tax.
Your are expected to voluntarily list your liable purchases on a Idaho Use Tax Return, which should be attached with payment to your Idaho Income Tax Return. Historically, compliance rates with with the Idaho Use Tax have been low.
1.6 -
Idaho Local Sales Tax
Idaho does not allow local jurisdictions like cities or counties to collect a local sales tax. The Idaho state sales tax of 6% is applicable statewide. You can view the sales tax rates for various cities in Idaho here.
Did you find what you were looking for? Send Feedback About This Page

