Idaho State Tax Commission

City Sales Tax

Some Idaho resort cities 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.

Cities with local sales taxes

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

Related information

Laws and rules

Learn more about local sales tax for cities:

Last updated June 10, 2022. Last full review of page January 27, 2016.

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.