Idaho sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | Average 0.03%, highest 3.00% |
| Average combined rate | 6.03% |
| Groceries | Taxed (income tax credit)Groceries are taxed at 6%. Residents can claim the Food Tax Credit (formerly the Grocery Credit) on their Idaho income tax return. |
| Prescription drugs | ExemptPrescription drugs are exempt from Idaho sales tax. |
| Clothing | TaxedClothing is taxed at 6% like most retail sales. Idaho has no sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Idaho State Tax Commission: Local sales taxes.
Worked examples
$200 of groceries in Boise (6%)
| Rate | 6% |
|---|---|
| Price before tax | $200.00 |
| Sales tax | $12.00 |
| Total | $212.00 |
Working: $200.00 × 6% = $12.00. Boise has no local sales tax, so groceries pay the 6% state rate. The Food Tax Credit refunds part of this once a year.
Working back from a $63.60 receipt at 6%
| Rate | 6% |
|---|---|
| Price before tax | $60.00 |
| Sales tax | $3.60 |
| Total | $63.60 |
Working back: $63.60 ÷ 1.06 = $60.00, so the tax was $3.60. Divide by 1.06 to find the price before tax. In a resort city with its own tax, add that city rate before working back.
Groceries and the Food Tax Credit
Grocery stores in Idaho must charge sales tax on food, so a $100 grocery bill costs $106. To soften this, Idaho residents can claim the Food Tax Credit, formerly called the Grocery Credit, when they file their Idaho income tax return, even if they owe no income tax. For tax year 2025 the credit is $155 per person, and the State Tax Commission explains when a larger amount can be claimed. The credit is paid once a year, so the 6% still shows on every receipt.
Resort city taxes
Idaho counties do not levy sales tax, but qualifying resort cities may adopt a local option tax with voter approval. Some apply it to all retail sales and others only to lodging, liquor by the drink or restaurant food. Each city administers its own tax, not the State Tax Commission. Lodging across the state also carries a 2% travel and convention tax on top of the 6% sales tax.
Idaho vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Idaho | 6% | 6.03% | Taxed (income tax credit) |
| Washington | 6.5% | 9.57% | Exempt |
| Oregon | 0% | 0.00% | No sales tax |
| Nevada | 6.85% | 8.24% | Exempt |
| Utah | 6.1% | 7.42% | 3% statewide food rate |
| Wyoming | 4% | 5.39% | Exempt |
| Montana | 0% | 0.00% | No sales tax |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.