Idaho Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 in sales delivered to Idaho customers.
6.00% statewide sales tax rate, with an average combined state and local rate of 6.03%.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 6.00% Average combined rate (state + local): 6.03% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2019-06-01 |
| Department of Revenue |
Check Idaho nexus with your numbers
If your sales are close to the Idaho threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Idaho against every other state where you sell.
How Idaho nexus works
Economic nexus in Idaho triggers at $100,000 in gross sales delivered into Idaho in the current or prior calendar year. No transaction count threshold.
Filing frequency
Filing frequency in Idaho depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, Idaho has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
Idaho sales tax by topic
- Idaho · E-commerceGeneral e-commerce sales tax rules
- Idaho · ShopifyShopify-specific sales tax guidance
- Idaho · AmazonAmazon FBA and marketplace sales tax
- Idaho · SaaSSoftware-as-a-service sales tax rules
- Idaho · ThresholdsEconomic and transaction nexus thresholds
- Idaho · FilingFiling frequency and procedures
- Idaho · Marketplace FacilitatorMarketplace facilitator law for the state
- Idaho · DropshippingDropshipping sales tax rules and resale certificates
- Idaho · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to Idaho
If you sell into Idaho, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does Idaho have sales tax?
- Yes. Idaho has a 6.00% statewide sales tax rate, plus an average local rate of 0.03%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-04-27.
- Do I have to collect sales tax in Idaho?
- You must collect Idaho sales tax if your economic nexus threshold is met: $100,000 in sales to Idaho customers.
- What is Idaho's sales tax rate?
- Idaho's base state rate is 6.00% plus an average local rate of 0.03%. Always check the exact rate at the customer's delivery address before charging.
- Does Idaho have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Idaho sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is Idaho's marketplace facilitator threshold for sales tax?
- Idaho applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Idaho sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Idaho sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did Idaho's economic nexus law take effect?
- Idaho's current economic nexus rule took effect on 2019-06-01.
Sources
date_retrieved: 2026-04-27