Idaho State Tax Commission

Local Sales Tax

Some Idaho resort cities and three auditorium districts have a local sales tax in addition to the state sales tax. These local sales taxes are sometimes also referred to as local "option" taxes because the taxes are decided by the voters in the community affected.

Resort cities have a choice in what's taxed and can include everything that's subject to the state sales tax. Some, but not all, choose to limit the local sales tax to lodging, alcohol by the drink, and restaurant food.

Auditorium districts are restricted to charging a local sales tax only for lodging.

Cities with local sales taxes

Contact the following cities directly for questions about their local sales tax:

Auditorium districts with local sales taxes



Your GBAD report is the Form 1250. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).

Personalized copies of this form are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by calling the Tax Commission.

Apply for an Idaho account

The IBR-1 is a combined application for the Tax Commission, Idaho Commerce and Labor, and the Industrial Commission. With this application you can get the following accounts: use tax, travel & convention, Greater Boise Auditorium District, Idaho income tax withholding, and a seller's permit. You can also use this application to get your state unemployment account, or report your workers' compensation information to the Industrial Commission.

You can complete and submit the IBR-1 application online. You should receive your account number in about 10 days.

Laws and rules

Last updated June 22, 2018

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.