Sales Tax

Sales tax applies to the sale, rental, or lease of tangible personal property and some services. Food is taxed in Idaho, but prescription drugs are not. There is an additional tax for hotel, motel, and campground accommodations. Some counties and resort cities collect a local sales tax. If you haven't paid sales tax on goods you've purchased, you may owe a use tax.

See Sales Tax Bracket Schedule for retailers.

Read more about Idaho's tax rates.

Idaho law requires retailers who are "doing business" in Idaho to get a seller’s permit and collect sales tax on the sale of goods they ship or deliver to customers in Idaho. All retailers doing business in Idaho must file regular Idaho sales tax returns to pay the tax they collect.

To get an Idaho Seller's Permit, you can apply online at business.idaho.gov.

Contractors, see Contractors Who Improve Real Property for sales tax situations that may affect contractors.

See FAQ 145 to learn more about making purchases exempt from Idaho sales tax.

A buyer who is a reseller of tangible property from a seller located in many states may be able to use the Uniform Sales and Use Tax – Multijurisdiction certificate for sales tax exemption. States vary in their policies for use of this certificate. Questions regarding your specific eligibility to use this certificate should be addressed to the revenue department of the relevant state.

• Current Sales & Use Tax Law
• Current Sales & Use Tax Rules

Use the right-hand column to find related information, documents, and services.