Sales tax in Kootenai County, Idaho
There is no single sales tax rate in Kootenai County. It runs from 6% to 7% depending on the exact address, because Idaho counties cannot levy a sales tax and the cities inside Kootenai County set their own. The 6% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Idaho's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Kootenai County?
| Idaho state rate | 6% |
|---|---|
| Lowest combined rate in the county | 6% |
| Highest combined rate in the county | 7% |
The combined figures are the lowest and highest totals anywhere in Kootenai County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Kootenai 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 Kootenai County
Kootenai County borders 4 counties, 1 of them in another state.
| County | Combined sales tax |
|---|---|
| Spokane County, WA | 8.1% to 9.2% |
| Benewah County, ID | 6% |
| Bonner County, ID | 6% to 7% |
| Shoshone County, ID | 6% |
| Kootenai County, ID (this county) | 6% to 7% |
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 Kootenai County levies a local option tax. Harrison charges a flat 1 percent, on lodging, on liquor by the drink and prepared meals, and on all other taxable retail sales except groceries, so the combined rate runs from 6 percent everywhere else in the county to 7 percent inside Harrison. Harrison is a village of a few hundred people on Lake Coeur d'Alene, so this ceiling covers a very small part of a large county and should not be read as a Coeur d'Alene or Post Falls rate. Its ordinance took effect January 11, 2024 and runs ten years. 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 Kootenai County?
Use Idaho's own address lookup. In Kootenai County the rate depends on the address, anywhere from 6% to 7%.
Who has to collect sales tax in Kootenai 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
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Idaho cross its economic nexus threshold. A different question from the rate.
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Property tax in Kootenai County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Idaho compares with the rest of the country.
Sources
- Kootenai County rates: Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states "Idaho's sales tax rate is 6%", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Harrison Local Option Tax, Ordinance 489 (https://cityofharrisonid.com/local-option-tax)
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).