Some Idaho resort cities have a local sales tax in addition to the state sales tax. These local sales taxes are sometimes also referred to as local “option” taxes because the taxes are decided by the voters in the community affected. 

Resort cities have a choice in what’s taxed and can include everything that’s subject to the state sales tax. Some, but not all, choose to limit the local sales tax to lodging, alcohol by the drink, and restaurant food.

Cities with local sales taxes

Contact the following cities directly for questions about their local sales tax:

• Bellevue – (208) 788-2128
• Bonners Ferry – (208) 267-3105
• Cascade – (208) 382-4279
• Crouch – (208) 462-4687
• Donnelly – (208) 325-8859
• Driggs – (208) 354-2362
• Hailey – (208) 788-4221
• Harrison – (208) 689-3212
• Irwin – (208) 483-4000
• Kellogg – (208) 786-9131
• Ketchum – (208) 726-3841
• Lava Hot Springs – (208) 776-5820
• Mackay – (208) 588-2274
• McCall – (208) 634-7142
• Ponderay – (208) 265-5468
• Riggins – (208) 628-3394
• Salmon – (208) 756-3214
• Sandpoint – (208) 263-3317
• Stanley – (208) 774-2286
• Sun Valley – (208) 622-4438
• Swan Valley – (208) 680-3116
• Tetonia – 208-456-2249
• Victor – (208) 787-2940

Related information

• Our Sales/Use Tax Hub page links to all sales/use resources
• Some areas have an Auditorium District tax

Laws and rules

Learn more about local sales tax for cities:

• Idaho Code Title 50, Chapter 10 — MUNICIPAL CORPORATIONS – FINANCES