Sales tax in Blaine County, Idaho
There is no single sales tax rate in Blaine County. It runs from 6% to 9% depending on the exact address, because Idaho counties cannot levy a sales tax and the cities inside Blaine County set their own. The 6% state rate applies everywhere in the county; everything above that depends on where you are standing.
What is the sales tax rate in Blaine County?
| Idaho state rate | 6% |
|---|---|
| Lowest combined rate in the county | 6% |
| Highest combined rate in the county | 9% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
Why the rate here is not the whole story
Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow "in the event that counties are given local-option nonproperty tax authority", which is the legislature saying plainly that they have not been. 4 cities in Blaine County levy a local option tax. Sun Valley charges 3 percent on "All Other Retail Sales" and Ketchum charges 2 percent on other retail sales including building materials, so general merchandise runs to 9 percent in Sun Valley and 8 percent in Ketchum against 6 percent in the unincorporated county. Hailey and Bellevue are on the Tax Commission's list but tax no general merchandise at all: Hailey levies only on hotel rooms and rental vehicles at 6 percent, alcohol by the drink at 2 percent and restaurant food at 1 percent, and Bellevue levies only a 3 percent hotel and motel room occupancy charge. Sun Valley also charges 4 percent on lodging, food and beverage, alcohol by the drink, recreation memberships, equipment rentals and event admissions and 2 percent on building materials and ski passes, and Ketchum charges 3 percent on rooms and on liquor by the drink. Those are separate category taxes on lodging and meals and are not in the range above. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.
How do I find the exact rate for an address in Blaine County?
Because the rate changes within the county, an address is the only way to get it right. Use Idaho's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Blaine County?
A seller with a physical presence in Idaho collects at the rate for the address where the sale takes place. A remote seller collects once it passes Idaho's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Blaine County compare?
See Idaho sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Blaine County.