Sales tax in Blaine County, Idaho

What is the sales tax rate in Blaine County?

The combined figures are the lowest and highest totals anywhere in Blaine County, so the rows above do not add up to them.

How much sales tax is that on a purchase in Blaine County?

At 6%, a $100 purchase carries $6.00 in sales tax and a $1,000 purchase $60.00, at the lowest rate in the county. At the highest, 9%, the same purchases carry $9.00 and $90.00. That is general merchandise; Idaho taxes some categories, often groceries, differently, as the note below explains.

Every county in Idaho has the same 6% floor. See every Idaho county.

Sales tax in counties next to Blaine County

Blaine County borders 9 counties.

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?

Use Idaho's own address lookup. In Blaine County the rate depends on the address, anywhere from 6% to 9%.

Who has to collect sales tax in Blaine County?

Any seller with a physical presence in Idaho collects at the rate for the address of the sale; a remote seller does once it passes Idaho's economic nexus threshold. Idaho sales tax covers the statewide rules and what is exempt.

Work out your own numbers

• Sales tax calculator

  Tax on a specific purchase at this county's rate, and the total you will actually pay.

• Do you have to collect?

  Whether your sales into Idaho cross its economic nexus threshold. A different question from the rate.

• Property tax in Blaine County

  The other local tax: effective rate and median bill for this county.

• Sales tax by county

  Every US county, and how Idaho compares with the rest of the country.