The Idaho Falls sales tax rate is 6%, collected entirely by the state of Idaho. Neither the city nor Bonneville County adds a local percentage on top, so the rate at the register is the same at every store in town and on taxable purchases shipped to an Idaho Falls address.1Justia. Idaho Code Title 63 Chapter 36 – Sales Tax
Idaho handles sales tax differently from states where cities and counties routinely stack their own percentages onto the state rate. Local sales taxes in Idaho are limited to a handful of designated resort cities such as Ketchum, Sun Valley, and Driggs. Idaho Falls isn’t one of them. The 6% you see on a receipt is the full amount, whether you’re buying groceries on a Tuesday morning or a television on Black Friday.
When You’ll Pay More Than 6%
Hotels and motels are the main exception for most people. The Idaho Falls Auditorium District imposes a separate 5% tax on short-term room rentals within the district, which stacks on top of the 6% state sales tax.2Idaho Falls Auditorium District. Idaho Falls Auditorium District Hotel/Motel Sales Tax Return A hotel guest pays an effective 11% on the room. Stays running longer than 30 consecutive days under a lease are exempt from the auditorium charge.
Beyond lodging, you won’t find local add-ons layered onto everyday purchases in Idaho Falls.
Groceries: Taxed Now, Credited Later
Idaho is one of the few states that charges its full sales tax on food. You pay 6% on groceries at checkout the same as you would on a pair of shoes. The state offsets this through the Idaho Food Tax Credit, claimed on your annual income tax return. For most filers, the credit averages $155 per person, or up to $250 per person if you submit receipts documenting the sales tax you actually paid on food during the year.3Idaho State Tax Commission. Idaho Food Tax Credit
A ballot initiative cleared for signature gathering in 2026 proposes replacing the credit with a full grocery exemption covering the same food categories eligible for SNAP benefits. If it qualifies for the ballot and passes, the credit would be repealed and groceries would become tax-free at the register. Until then, the tax-then-credit system stays in place.
What’s Exempt From the 6%
Several categories of purchases avoid Idaho sales tax entirely.
Prescription drugs, insulin, eyeglasses, contact lenses, hearing aids, prosthetic devices, and durable medical equipment like oxygen systems and wheelchairs are exempt when purchased under a prescription or work order from a licensed practitioner.4Idaho State Legislature. Idaho Code 63-3622N – Prescriptions Supplies for dialysis, diabetic testing equipment, and orthopedic braces fall within the exemption too. Over-the-counter items bought without a prescription, including pain relievers and vitamins, remain taxable.
Most standalone services aren’t taxed. Hiring a plumber, an accountant, or a lawn care company doesn’t trigger the 6% charge unless the service involves fabricating, installing, or delivering a taxable physical product. When a contractor supplies both labor and materials, the materials portion is typically what gets taxed.
Sales to the state of Idaho, its agencies, and its political subdivisions are exempt, as are sales to qualifying nonprofit hospitals, educational institutions, volunteer fire departments, food banks, and certain other nonprofits specified in Idaho law. Businesses buying inventory for resale also avoid the tax by providing the seller a completed Form ST-101, Idaho’s Sales Tax Resale or Exemption Certificate.5Idaho State Tax Commission. Form ST-101 Sales Tax Resale or Exemption Certificate
Admissions, Digital Goods, and Other Taxable Items
The 6% rate reaches a few categories people don’t always expect. Admissions are generally taxable, which covers movie tickets, concert tickets, cover charges, season tickets to sporting events, and student activity cards. Convenience fees added by ticketing platforms count as part of the taxable price.6Idaho State Tax Commission. Taxable Sales – Recreation and Admissions
Digital books, videos, music, and games are taxed when the buyer receives a permanent right to use them.7Idaho State Tax Commission. Sales and Use Taxes: Basics Guide Download an album or buy a movie to keep, and the 6% applies. Idaho has not broadly extended its sales tax to cloud-based software or streaming subscriptions.
Vehicle Purchases
Buying a car, truck, or motorcycle in Idaho Falls means paying 6% sales tax before the vehicle can be titled. When you buy from an Idaho dealer, the dealer collects the tax at the time of sale and provides proof of payment for the county assessor’s office at registration.8Idaho State Tax Commission. Sales and Use Tax Guide for Vehicle Transactions
Private-party purchases work differently. The seller usually doesn’t collect tax, so the buyer owes use tax when registering the vehicle. Without a bill of sale showing the purchase price, the county calculates tax from the NADA average trade-in value. Vehicles bought out of state receive credit for any sales tax paid to that state, but if that state’s rate was below 6%, Idaho collects the difference.8Idaho State Tax Commission. Sales and Use Tax Guide for Vehicle Transactions
Online and Out-of-State Purchases
If you buy something from an out-of-state retailer that doesn’t charge Idaho sales tax, you owe Idaho use tax at the same 6% rate. This covers purchases made online, by phone, from a catalog, or in person while traveling.7Idaho State Tax Commission. Sales and Use Taxes: Basics Guide
Most large online retailers now collect Idaho sales tax automatically. Any remote seller with more than $100,000 in Idaho sales during the current or previous calendar year must register, collect, and remit the tax.9Idaho State Tax Commission. Online Sellers Guide Smaller sellers and private sales still slip through the collection net. If you buy furniture from a small out-of-state vendor that doesn’t charge Idaho tax, you’re responsible for reporting and paying the 6% yourself.