Sales Tax in Idaho
Idaho's sales tax is genuinely unusual in structure: a flat 6% state rate applies almost everywhere with NO general local-option add-on, while a small set of tourism-dependent 'resort cities' -- Sun Valley, Ketchum, and McCall among them -- may add a voter-approved local option reaching combined rates as high as 9%.
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Learn moreMost of Idaho pays a flat 6% rate with no local add-on
Idaho's 6% state sales tax base applies statewide, and unlike most states, Idaho does NOT permit general local-option sales tax across ordinary cities -- Boise, Idaho Falls, and the large majority of the state pay the flat 6% rate with no local sales tax add-on at all, a genuinely simpler and lower structure than many states' county-stacked systems.
Small, tourism-dependent 'resort cities' are the real exception
Small, population-under-10,000, tourism-dependent 'resort cities' -- a defined legal category including Sun Valley, Ketchum, and McCall -- may add a voter-approved local option of up to roughly 3%, producing combined rates as high as 9% (Sun Valley, the state's real, disclosed highest). Ketchum's own local-option tax runs 3% on room sales (including short-term rentals under 30 days) and liquor-by-the-drink sales, and 2% on most other retail (building materials included; groceries and motor vehicles exempt) -- a minimum combined general-retail rate of 8%.
This matters most for short-term-rental owners and hospitality operators in resort cities
The resort-city local-option structure is a real, directly relevant cost factor specifically for anyone owning or operating a short-term rental, hotel, or hospitality business in Sun Valley, Ketchum, or McCall -- confirm the current, specific combined rate and any room/liquor surcharge directly rather than assuming Idaho's statewide flat 6% applies.
Key takeaways
- Idaho's state sales tax base is a flat 6%, applying with NO local add-on across the large majority of the state, including Boise and Idaho Falls.
- A small category of 'resort cities' (Sun Valley, Ketchum, McCall) may add a voter-approved local option of up to ~3%, reaching combined rates as high as 9% (Sun Valley) and 8% (Ketchum).
- Confirm the current, specific combined rate directly if buying, renting short-term, or operating a hospitality business in a resort city.
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