Sales tax in Boundary County, Idaho

What is the sales tax rate in Boundary County?

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

How much sales tax is that on a purchase in Boundary 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 Boundary County

Boundary County borders 3 counties, 2 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 Boundary 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. 1 city in Boundary County levies a local option tax. Bonners Ferry adds 1 percent to all goods subject to Idaho sales tax sold inside the city, so the combined rate runs from 6 percent in the unincorporated county to 7 percent in town. The city's Ordinance 609 exempts any single transaction of $1,000 or more from its 1 percent, so a large purchase in Bonners Ferry carries only the 6 percent state rate. That tax took effect July 1, 2023 and expires December 31, 2033. 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 Boundary County?

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

Who has to collect sales tax in Boundary 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 Boundary 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.