Minimum Sales Rate Tax for 2024
| 6% | Column content | Column content | Column content | Column content | |
| 0% | Column content | Column content | Column content | Column content | |
| 0% | Column content | Column content | Column content | Column content | |
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Column content | Column content | Column content | Column content | ||
| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
| Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
| Regional Transport Authority | Column content | Column content | Column content | Column content | |
| Minimum combined sales tax rate value | 6% | Column content | Column content | Column content | Column content |
| Special tax | Column content | Column content | Column content | Column content | |
| Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | N/A | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | 20th day of the month following the reporting period | Column content | Column content | Column content | Column content |
The base state sales tax rate in Idaho is 6%, but since the city-specific tax rate is 0% and the Ada County tax rate is 0%, the minimum sales tax rate for Boise is 6%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Boise, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Boise
Sales tax exemptions apply to a variety of specific product types, including aircraft, broadcast equipment, and clean rooms used for controlled environments. Contractors and certain computer software also often qualify for exemptions, along with products used in farming and ranching. Additionally, funeral services, heating materials, and equipment for logging operations may be tax-exempt.
Medical items, particularly prescription drugs, generally fall under exemption rules, as do products related to mining, motor fuel, and sales intended for resale. Research and development (R&D) purchases and certain utility services may also be exempt from sales tax in specific circumstances.
Services
Typically not taxable
Goods
Most items, such as appliances, vehicles, furniture, sporting goods, and electronics, are subject to sales tax.
Clothing
Subject to sales tax.
Electronics
Taxable.
SaaS
Typically not taxable
Digital Products
Generally taxable
Software
Pre-packaged and custom software is taxable.
Freight/Shipping
Not directly taxable
Speak to a US sales tax expert today
Schedule a call today
