Local Sales Tax
Some Idaho resort cities, one county, and three auditorium districts have a local sales tax in addition to the state sales tax. These local sales taxes are sometimes also referred to as local "option" taxes because the taxes are decided by the voters of a county or city, such as a resort community.
A county must charge a local sales tax on all transactions that are taxable under the Sales and Use Tax Act. Resort cities, however, have a choice in what's taxed. Many, but not all, choose to limit the local sales tax to lodging, alcohol by the drink, and restaurant food.
Auditorium districts are restricted to charging a local sales tax only for lodging.
Cities with local sales taxes
Contact the following cities directly for questions about their local sales tax:
- Donnelly - (208) 325-8859
- Driggs - (208) 354-2362
- Hailey - (208) 788-4221
- Ketchum - (208) 726-3841
- Lava Hot Springs - (208) 776-5820
- McCall - (208) 634-7142
- Ponderay - (208) 265-5468
- Riggins - (208) 628-3394
- Salmon - (208) 756-3214
- Sandpoint - (208) 263-3317
- Stanley - (208) 774-2286
- Sun Valley - (208) 622-4438
- Victor - (208) 787-2940
Counties with local sales taxes
- Nez Perce County - (208) 799-3030
The Nez Perce County tax rate is 0.5%. The Idaho State Tax Commission administers this tax.
Contact the Tax Commission if you have questions about filing, paying, or what's taxable. For questions about what the tax money is used for, please contact the county directly.
Auditorium districts with local sales taxes
- Greater Boise Auditorium District - (5% tax rate) — (208) 334-7660
The Idaho State Tax Commission administers this tax. Contact the Tax Commission if you have questions about filing, paying, or what's taxable. For questions about what the tax money is used for, please contact the Greater Boise Auditorium District directly. - Idaho Falls Auditorium District - (5% tax rate) — (208) 535-0399
- Pocatello/Chubbuck Auditorium District - (2% tax rate) — (208) 233-1525
Forms/publications
- Form 1250 instructions for Greater Boise Auditorium District (GBAD) reporting
Filing
Your GBAD report is the Form 1250. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).
Personalized copies of this form are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by calling the Tax Commission.
Apply for an Idaho account
The IBR-1 is a combined application for the Tax Commission, Idaho Commerce and Labor, and the Industrial Commission. With this application you can get the following accounts: use tax, travel & convention, Greater Boise Auditorium District, Idaho income tax withholding, and a seller's permit. You can also use this application to get your state unemployment account, or report your workers' compensation information to the Industrial Commission.
You can complete and submit the IBR-1 form online. You should receive your account number in about 10 days.
Laws and rules
- The laws for local sales tax for cities are in Chapter 10, Title 50, Idaho Code (50-1043 through 50-1049).
- The laws for auditorium district tax are in Chapter 49, Title 67, Idaho Code (67-4917 through 67-4917C).
