How to compute id-sales-tax for Idaho, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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State sales tax rate
6.00%Idaho Code § 63-3619
Resort city local tax rate (maximum)
Up to 3%Idaho Code § 50-1044 (Resort City Sales Tax)
Maximum combined state + local rate
~9.00%Idaho Code § 63-3619; Idaho Code § 50-1044
Economic nexus sales threshold
$100,000 in salesIdaho Code § 63-3611(2)
Sourcing rule
Destination-based (SST)Idaho Code § 63-3612 (SST Sourcing Rules)
Streamlined Sales Tax (SST) membership status
Full MemberStreamlined Sales and Use Tax Agreement; Idaho State Tax Commission
General tangible personal property (TPP) rate
TAXABLE at 6%Idaho Code § 63-3619
Clothing taxability
TAXABLE — no exemptionIdaho Code § 63-3619
Grocery food taxability
EXEMPTIdaho Code § 63-3622O
Prepared food taxability
TAXABLEIdaho Code § 63-3622O; Idaho State Tax Commission guidance
SaaS (Software as a Service) taxability
NOT TAXABLE — Idaho has not enacted SaaS taxationIdaho Code § 63-3616; Idaho State Tax Commission
Canned software (download) taxability
TAXABLEIdaho Code § 63-3616
Professional services taxability
NOT TAXABLEIdaho Code § 63-3619; Idaho State Tax Commission
Manufacturing/production equipment exemption
EXEMPT — Production exemptionIdaho Code § 63-3622E
Prescription drugs taxability
EXEMPTIdaho Code § 63-3622K
Resale exemption
EXEMPTIdaho Code § 63-3622A
Resort city additional tax — Sun Valley and McCall (maximum)
Up to 3% additionalIdaho Code § 50-1044 (Resort City Sales Tax)
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Idaho |
| State rate | 6.00% |
| Local taxes | Resort city taxes up to 3% |
| Maximum combined rate | ~9.00% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 in sales |
| Tax authority | Idaho State Tax Commission |
| Portal | https://tax.idaho.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |
Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 6% | |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT | |
| Prepared food | TAXABLE | |
| SaaS | NOT TAXABLE | Idaho has not enacted SaaS taxation |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | Production exemption |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
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This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Idaho computations in the OpenAccountants Tax Library.
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