Sales tax in Lemhi County, Idaho

What is the sales tax rate in Lemhi County?

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

At 6%, a $100 purchase carries $6.00 in sales tax and a $1,000 purchase $60.00. 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 Lemhi County

Lemhi County borders 7 counties, 2 of them in another state. The lowest rate next door is 0% in Beaverhead County, MT, which is $60.00 less on a $1,000 purchase than Lemhi County's rate.

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 Lemhi County levies a local option tax, and it does not reach general merchandise. Salmon's Ordinance 19-839 imposes a 4 percent occupancy tax on hotel and motel rentals and nothing else, effective January 1, 2020 for fifteen years, so a shirt or a hardware item is taxed at 6 percent at every address in the county. A lodging tax is a different tax and is 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 Lemhi County?

Use Idaho's own address lookup.

Who has to collect sales tax in Lemhi 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 Lemhi 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.