Do I have to charge sales tax for online sales in Idaho?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Idaho over 12 months, you must register with the Idaho State Tax Commission and charge the buyer's destination rate.
Remote sellers exceeding $100,000 in Idaho sales in the current or prior year must collect.
Rule summary
How Idaho treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (6% in covered Idaho metros) |
| Registration authority | Idaho State Tax Commission |
Source: Idaho State Tax Commission · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Idaho State Tax Commission or a tax professional before relying on it for filing.
Combined rates in Idaho
What a taxable purchase actually costs in Idaho.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Idaho?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Idaho over 12 months, you must register with the Idaho State Tax Commission and charge the buyer's destination rate.
- Do marketplace sales count toward the Idaho threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Idaho State Tax Commission guidance before excluding them.
- Which rate does an online seller charge in Idaho?
- Idaho sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Idaho guides
Other Idaho rules that change the total.