Idaho Sales & Use Tax Rate Publications
Rate information and official source materials for supported quarters.
Statewide general sales and use tax printed on the Idaho State Tax Commission Sales and Use Taxes basics guide, and resort-city local option taxes printed on each city's own government page. Monitoring and validation only.
The Tax Commission prints the statewide general sales and use rate on the Sales and Use Taxes basics guide.
Idaho's Tax Commission lists 23 resort cities that have their own local sales tax but does not publish their rates. Its City Sales Taxes page prints "Some Idaho resort cities have a local sales tax in addition to the state sales tax." and "Contact the following cities directly for questions about their local sales tax:", then lists each city with a phone number. Bonners Ferry, Cascade, Donnelly, Driggs, Hailey, Harrison, Irwin, Kellogg, Ketchum, Lava Hot Springs, Mackay, McCall, Ponderay, Salmon, Stanley, Sun Valley, Swan Valley, Tetonia, and Victor print their rates on their own city government pages, and those rows show them. Harrison, Lava Hot Springs, and Salmon keep their ordinance or tax form as a scanned file. Its text is read with OCR, and a rate is shown only when a second saved city file prints the same figure. Kellogg's page could not be read for this chart, so its row shows the rate from the copy saved the last time the page loaded and gives that date. Bellevue, Crouch, Riggins, and Sandpoint show no rate: no city government page saved with this chart prints one. Each row with no rate gives the phone number the Tax Commission page prints for the city. Earlier charts were saved before some city pages and show fewer city rates.
Official sources
Official pages for Idaho.
Pages
- Sales and Use Taxes basics guide
tax.idaho.gov
- City Sales Taxes
tax.idaho.gov · Place names only, not used as rates
- City of Bellevue City Forms page
bellevueidaho.us
- City of Bonners Ferry Forms & Applications page
www.bonnersferry.id.gov
- City of Cascade Local Option Tax page
cascadeid.us
- City of Crouch Minutes page
cityofcrouch.org
- City of Donnelly Local Option Tax page
cityofdonnelly.org
- City of Driggs Sales Tax page
driggsidaho.org
- City of Hailey Finance and Records page
haileycityhall.org
- City of Harrison Local Option Tax page
cityofharrisonid.com
- City of Irwin Forms page
www.cityofirwin.com
- City of Kellogg LOT Documents page
www.kellogg.id.gov
- City of Ketchum Local Option Tax (LOT) page
ketchumidaho.gov
- City of Lava Hot Springs Licenses, Permits & Forms page
www.lavahotspringscity.com
- City of Mackay City Forms page
mackayidaho-city.com
- City of McCall Local Option Tax page
mccall.id.us
- City of Ponderay City Information and Forms page
cityofponderay.org
- City of Salmon Local Option Tax (LOT) page
www.cityofsalmon.com
- City of Sandpoint City Council agenda, May 20, 2026
meetings.municode.com
- City of Stanley Option Tax page
www.cityofstanleyid.gov
- City of Sun Valley Option Tax page
sunvalleyidaho.gov
- City of Swan Valley Ordinance No. 89 Information & Forms page
www.cityofswanvalley.com
- City of Tetonia Non-Property Local Option Tax page
tetoniaidaho.com
- City of Victor Sales Tax page
victoridaho.gov
Documents
- City of Bellevue Non-Property Tax (LOT) Monthly Tax Submission Form PDF
bellevueidaho.us
- City of Bonners Ferry Business License and LOT Form
www.bonnersferry.id.gov
- City of Crouch Ordinance 2021-02, Local Option Tax PDF
cityofcrouch.org
- City of Crouch City Council minutes and public hearing, May 14, 2025 PDF
cityofcrouch.org
- City of Donnelly Local Option Tax Voucher Instructions PDF
cityofdonnelly.org
- City of Hailey LOT overview PDF
haileycityhall.org
- City of Harrison Ordinance 489 PDF
img1.wsimg.com
- City of Harrison Local Option Non-Property Tax Return PDF
img1.wsimg.com
- City of Kellogg LOT Documents page, list of documents
www.kellogg.id.gov
- City of Kellogg Ordinance 623 PDF
www.kellogg.id.gov
- City of Kellogg LOT Documents page, list of documents
www.kellogg.id.gov
- City of Kellogg L.O.T. Remittance Slip PDF
www.kellogg.id.gov
- City of Lava Hot Springs Ordinance No. 2024-005 PDF
irp.cdn-website.com
- City of Lava Hot Springs Non-Property Tax Form PDF
irp.cdn-website.com
- City of Mackay City Sales Tax Submittal form PDF
mackayidaho-city.com
- City of Salmon Local Option Tax (LOT) page, list of documents
www.cityofsalmon.com
- City of Salmon Ordinance No. 25-878 PDF
files-backend.assets.thrillshare.com
- City of Sandpoint Fee Schedule, proposed for FY2027 PDF
mccmeetingspublic.blob.core.usgovcloudapi.net
- City of Swan Valley Ordinance No. 89 information packet PDF
www.cityofswanvalley.com
- City of Kellogg Short-Term Rentals page
kellogg.id.gov
State facts
- General
- 6%
ID Tax Commission Sales and Use Taxes basics guide · Read October 15, 2026 at 8:07 PM UTC
Effective date
Charts retrieved October 26, 2026 at 1:49 PM UTC
Effective date
Dates not printed
- Source agency
- Idaho State Tax Commission
- Status
- Published
- Source document
- Sales and Use Taxes basics guide
Official source
For research and verification only. This information is not tax advice. Confirm current requirements with the taxing authority or qualified advisor.
Loaded chart, but no effective start is printed. It is not classified as current or in force.
Loaded chart; no printed effective window.
Changes
The jurisdictions that changed on this Idaho chart are included with a plan.
The Sales and Use Taxes basics guide prints a 6% sales tax and a 6% use tax. The Tax Commission's City Sales Taxes page lists 23 resort cities with their own local sales tax and a phone number for each, and does not publish their rates. 22 of those cities print their rates on their own city government pages, which are saved with this chart, and those rows show them. The other 1 show no rate. A city's rate on general sales is added to the 6% state rate for the total. Its rates on lodging, liquor, food, and other named sales are listed beside the total and not added. A city that prints rates only on named sales shows Depends on location. Monitoring and validation only.
The Tax Commission's City Sales Taxes page lists 23 resort cities with their own local sales tax and a phone number for each, and does not publish their rates. 22 of those cities print their rates on their own city government pages, which are saved with this chart, and those rows show them. The other 1 show no rate.
The Tax Commission's City Sales Taxes page lists 23 resort cities with their own local sales tax and a phone number for each, and does not publish their rates. 22 of those cities print their rates on their own city government pages, which are saved with this chart, and those rows show them. The other 1 show no rate.
Accuracy warning
Needs municipal source. The Idaho State Tax Commission lists this resort city's local sales tax but does not publish its rate. Contact the city for the rate.
Accuracy warning
City-administered local option tax, read from the city's own government page. The Idaho State Tax Commission does not publish this rate. Confirm with the city before filing.
Showing 5 of the first 5 jurisdictions. This chart has 24. The rest stay blurred until you unlock.
| Jurisdiction | Total rate | Source | |||
|---|---|---|---|---|---|
| ID | IDAHO Confidence: High | 6% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
| BELLEVUE | BellevueNo total is shown because Bellevue's city page prints no rate on general sales, only rates on the sales each one names.Bellevue prints its own local option tax on the city's government website. Idaho's Tax Commission lists Bellevue as a resort city but does not publish the rate.The City of Bellevue Non-Property Tax (LOT) Monthly Tax Submission Form prints: "Three (3) % Non-Property Tax Collected" "Multiply Gross Taxable Sales for Hotel/Motel/Short-term Rentals by 3%"This rate is a city tax in addition to Idaho's state sales tax and applies only to the sales it names.Source: City of Bellevue Non-Property Tax (LOT) Monthly Tax Submission Form, the official file and https://bellevueidaho.us/city-forms/The Tax Commission's City Sales Taxes page lists "Bellevue – (208) 788-2128". Source: Idaho State Tax Commission, City Sales Taxes, https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/ Confidence: High | Depends on locationState rate 6% · Room occupancy (hotel, motel, and short-term rentals) 3% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
| BONNERS-FERRY | Bonners FerryBonners Ferry prints its own local option tax on the city's government website. Idaho's Tax Commission lists Bonners Ferry as a resort city but does not publish the rate.The City of Bonners Ferry Business License and LOT Form prints: "any business in which retails sales are conducted are subject to paying a 1% tax in addition to Idaho State Sales tax" "The 1% non-property tax voucher and payment is due"The total is Idaho's state sales tax plus the city's rate on retail sales.Source: City of Bonners Ferry Business License and LOT Form, the official file and https://www.bonnersferry.id.gov/167/Forms-ApplicationsThe Tax Commission's City Sales Taxes page lists "Bonners Ferry – (208) 267-3105". Source: Idaho State Tax Commission, City Sales Taxes, https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/ Confidence: High | 7%State 6% · Retail sales 1% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
| CASCADE | CascadeCascade prints its own local option tax on the city's government website. Idaho's Tax Commission lists Cascade as a resort city but does not publish the rate.The City of Cascade Local Option Tax page prints: "your business will need to collect and remit the 1% Local Option Tax" "Businesses will collect the 1% LOT from the customer"The total is Idaho's state sales tax plus the city's rate on local option tax on sales.Source: City of Cascade Local Option Tax page, https://cascadeid.us/localoptiontax/The Tax Commission's City Sales Taxes page lists "Cascade – (208) 382-4279". Source: Idaho State Tax Commission, City Sales Taxes, https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/ Confidence: High | 7%State 6% · Local option tax on sales 1% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
| CROUCH | CrouchNo total is shown because Crouch's city page prints no rate on general sales, only rates on the sales each one names.Crouch prints its own local option tax on the city's government website. Idaho's Tax Commission lists Crouch as a resort city but does not publish the rate.The City of Crouch Ordinance 2021-02, Local Option Tax is a scanned file. Its text, read with OCR (city-crouch-ordinance-ocr.txt), prints: "(A) A three percent (3%) room occupancy charge on receipts from short-term rental (30 days or less)" "(B) A two percent (2%) liquor by-the-drink" "(C) A two percent (2%) tax on all sales of prepared food, meals, and drinks"The City of Crouch City Council minutes and public hearing, May 14, 2025 prints: "prepared food and liquor by the drink and 3% on short-term rentals" "our is 2% on prepared food and liquor by the drink"Each rate read with OCR is shown only because another saved city file prints the same figure.Each rate is a city tax in addition to Idaho's state sales tax and applies only to the sales it names. The rates are not added together.Source: City of Crouch Ordinance 2021-02, Local Option Tax, the official file and https://cityofcrouch.org/minutes/ and the official fileThe Tax Commission's City Sales Taxes page lists "Crouch – (208) 462-4687". Source: Idaho State Tax Commission, City Sales Taxes, https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/ Confidence: High | Depends on locationState rate 6% · Short-term rentals (30 days or less) 3% · Liquor by the drink 2% · Prepared food, meals, and drinks 2% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
19 more Idaho jurisdictions stay locked.
This block is a mask. Full rates unlock after purchase.
What the type letters mean
Labels are taken from the legend printed on this chart. A letter names a tax the chart says is part of the jurisdiction rate. It is not a separate percentage.
- state State
- resort-city Resort city