Idaho charges a 6 percent state sales tax on most goods, plus any local tax your city or county adds

Idaho's base sales tax rate is 6 percent. This applies to tangible goods—items you can touch and take home. When you buy something in a store or online for delivery to Idaho, the seller collects this state tax at checkout. Many Idaho cities and counties layer on their own local sales tax on top of the state rate, so your total can range from 6 percent to just over 8 percent depending on where you live.

The tax you actually pay depends on the location where the item is delivered or picked up, not where you live or where the seller is based. If you buy something online and have it shipped to Boise, you pay Boise's combined rate. If you pick it up in a different city, you pay that city's rate instead.

Key Takeaways

  • Idaho's state sales tax is 6 percent on most goods, and local taxes add between 0 and 2.5 percent more depending on your city or county.
  • Services like haircuts, repairs, and professional fees are not subject to sales tax in Idaho.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax.
  • The tax rate that applies is determined by the delivery address or pickup location, not where you live or where the business is located.

What is and isn't taxed in Idaho

Sales tax in Idaho applies to physical goods—clothing, electronics, furniture, appliances, and similar items. It does not explore to services. A haircut, car repair, plumbing work, or dental cleaning is not taxed. If you buy a haircut and a bottle of shampoo together, the shampoo is taxed but the haircut is not.

Several categories of goods are exempt from Idaho sales tax entirely. Groceries and food for home consumption are not taxed. Prescription medications and certain medical devices are exempt. Newspapers and magazines are not taxed. If you are unsure whether a specific item is taxed, the Idaho State Tax Commission publishes a list of exempt items on its website, though the fastest way to know is to ask the seller before you buy.

Local sales tax rates by region

Idaho allows cities and counties to impose their own local sales tax on top of the 6 percent state rate. These local rates vary widely. Some areas have no local tax at all, while others add up to 2.5 percent. Ada County (which includes Boise) adds 1.5 percent, bringing the total to 7.5 percent. Canyon County (Caldwell area) adds 1 percent for a total of 7 percent. Smaller counties and rural areas often have lower or no local tax.

The easiest way to find your local rate is to search "sales tax rate" plus your city name, or to ask a local business. You can also check the Idaho State Tax Commission website, which maintains a county-by-county breakdown. The rate you see at checkout should always match your delivery or pickup location.

How sales tax is collected and reported

When you buy something in a store, the cashier adds the sales tax to your total at the register. When you buy online, the seller calculates and adds the tax at checkout based on your shipping address. The seller then sends that tax money to Idaho and to the local tax authority where the item was delivered.

Sellers are responsible for collecting and remitting the tax. If a seller fails to collect tax they should have collected, you are not liable—the seller owes it. However, if you buy something from out of state and the seller does not collect Idaho tax, Idaho law says you may owe "use tax" on that purchase. Use tax is the same rate as sales tax and applies to goods you bring into Idaho or have shipped here. In practice, most individual buyers do not report use tax on personal purchases, though technically it is owed.

Sales tax on online and out-of-state purchases

If you order something online from a major retailer and have it shipped to Idaho, the seller almost always collects Idaho sales tax at checkout. Large companies like Amazon, Walmart, and Target have systems in place to calculate the correct rate for your delivery address. The tax is included in your total before you pay.

Small sellers and marketplaces sometimes do not collect Idaho sales tax. If you buy from a small business outside Idaho and they do not charge tax, you technically owe use tax on that purchase. You would report it on your Idaho income tax return, though few individuals do. If you are concerned about a specific purchase, you can contact the Idaho State Tax Commission to ask whether tax should have been collected.

Tax-free shopping days and special situations

Idaho does not have an annual tax-free shopping day like some states do. However, certain organizations and individuals may be exempt from sales tax. Nonprofits, schools, and government agencies can often buy goods without paying sales tax if they provide a resale certificate or tax-exempt documentation. If you work for a tax-exempt organization, ask your accounting department whether you can make purchases on the organization's behalf without tax.

Resellers—people who buy goods to resell them—do not pay sales tax on their purchases if they provide a resale certificate to the seller. The tax is collected later when the item is sold to the final customer. If you are starting a small business and plan to resell goods, you can obtain a resale certificate from the Idaho State Tax Commission.

Understanding your receipt and verifying the tax

Your receipt should show the subtotal, the sales tax amount, and the total. The tax line should show both the state rate (6 percent) and any local tax added. If you are buying in Boise, for example, the receipt might show "State Tax: $0.60" and "Local Tax: $0.15" on a $10 item, for a total of $10.75.

If the tax seems wrong, check that the rate matches your location. If you bought something online, verify that the shipping address shown at checkout matches where you actually received it. If the tax is still incorrect, contact the seller. Large retailers have systems to catch errors, but mistakes can happen with smaller businesses or unusual situations.

Frequently Asked Questions

Do I pay sales tax on groceries in Idaho?

No. Food for home consumption—including produce, meat, dairy, bread, and canned goods—is exempt from Idaho sales tax. However, prepared foods like deli items, hot foods, and restaurant meals are taxed. If you are unsure whether a specific item counts as groceries, the label or shelf tag usually indicates whether it is taxable.

What is the difference between sales tax and use tax?

Sales tax is collected by the seller when you buy something. Use tax is a tax you owe on goods you buy from out of state or out of country and bring into Idaho, if the seller did not collect Idaho sales tax. The rate is the same as sales tax. Most individual buyers do not report use tax on personal purchases, though technically it applies.

Why does my online order show a different tax rate than what I expected?

The tax rate is based on your delivery address, not your billing address or where you live. If you had an item shipped to a different city or county, that location's combined state and local rate applies. Check your order confirmation to see which address was used for tax calculation.

Do I have to pay sales tax on services like haircuts or car repairs?

No. Services are not subject to Idaho sales tax. You pay tax only on the physical goods involved—for example, if a salon sells you a bottle of shampoo, that is taxed, but the haircut itself is not. The same applies to repairs, medical visits, and professional services.

Can I get a refund of sales tax I already paid?

Generally, no. Sales tax is final once the transaction is complete. If you return an item and receive a refund, the sales tax is refunded as part of that refund. If you believe tax was incorrectly charged, contact the seller or the Idaho State Tax Commission to report it.