Sales tax in Custer County, Idaho

What is the sales tax rate in Custer County?

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

How much sales tax is that on a purchase in Custer 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, 8.5%, the same purchases carry $8.50 and $85.00. 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 Custer County

Custer County borders 6 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. 2 cities in Custer County are on the Tax Commission's list and only one reaches general merchandise. Stanley charges 2.5 percent on all sales taxable under the Idaho sales tax act, and the city's own page gives the example of an extra 50 cents on a $20 shirt, so the combined rate runs from 6 percent elsewhere in the county to 8.5 percent inside Stanley. Stanley is a town of about 100 people, so that 8.5 percent ceiling applies to a very small part of the county. Mackay levies four separate 3 percent taxes, on lodging, liquor by the drink, restaurant food and recreational equipment rental, and its own remittance form says the items it taxes do not include everything the state taxes, so ordinary merchandise in Mackay carries only the 6 percent state rate. 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 Custer County?

Use Idaho's own address lookup. In Custer County the rate depends on the address, anywhere from 6% to 8.5%.

Who has to collect sales tax in Custer 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 Custer 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.