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Idaho Consumer Tax Laws

States levy special taxes on a variety of consumer goods, ranging from gasoline to cigarettes and liquor, in addition to a general sales tax on most retail items. These consumer taxes help raise revenue to pay for courts, public schools, emergency services, state highways, public parks, and numerous other goods and services we rely on every day. Some excise taxes, such as those on tobacco and alcohol, are often meant to discourage the use of these items due a public health concern. Gasoline tax, meanwhile, helps pay for state highway maintenance. Use tax, meanwhile, is charged on items purchased in another state for primary use in one's home state.

Idaho Consumer Taxes: The Basics

Idaho has relatively low excise taxes on cigarettes, alcoholic beverages, and gasoline. Any earnings from gambling are reported as taxable income on one's annual tax return.

The current rates for consumer taxes in Idaho are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax 6% (prescription drugs are exempt, but not food) §§63-3619
Cigarette Tax 57¢ per pack of 20 cigarettes §63-2506
Gasoline Tax per Gallon 25¢ §§63-2405
Use Tax 6% §§63-3621
Liquor Tax Beer 15¢ per gallon; Wine 45¢ /gal.; spirits/liquor $11.28 per gallon; 23-217, 1319, 1008
Gambling Tax N/A (taxed as a form of income)

Note: State laws are always subject to change at any time through the enactment of newly signed legislation or voter-approved ballot initiatives, rulings from appellate courts, or other means. While we strive to ensure the accuracy of these pages, you may also want to contact an Idaho tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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