Sales tax in Bonner County, Idaho

What is the sales tax rate in Bonner County?

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

How much sales tax is that on a purchase in Bonner 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, 7%, the same purchases carry $7.00 and $70.00. 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 Bonner County

Bonner County borders 7 counties, 4 of them in another state. The lowest rate next door is 0% in Lincoln County, MT, which is $60.00 less on a $1,000 purchase than the lowest rate in Bonner County.

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. 2 cities in Bonner County are on the Tax Commission's list, and only one of them taxes general merchandise. Ponderay adds 1 percent to sales of property subject to the Idaho Sales Tax Act, excluding purchases over $999.99, effective January 1, 2026 and running to December 31, 2035, so the combined rate runs from 6 percent elsewhere in the county to 7 percent in Ponderay. Ponderay also levies a 10 percent hotel and motel room occupancy tax, and Sandpoint levies 14 percent on short term lodging and nothing else. Sandpoint's city code still prints a 1 percent tax on all sales subject to Idaho sales tax, but the same chapter limits it to five years from January 1, 2016, so it lapsed on January 1, 2021 and renewal measures failed in 2021 and 2024. Lodging taxes are a different tax and are not included in these figures. 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 Bonner County?

Use Idaho's own address lookup. In Bonner County the rate depends on the address, anywhere from 6% to 7%.

Who has to collect sales tax in Bonner 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 Bonner 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.