Idaho Amazon Sales Tax
Idaho enforces its marketplace facilitator law since June 2019, and Amazon collects Idaho sales tax on facilitated sales.
Overview
Idaho's marketplace facilitator law took effect June 1, 2019. The state base sales tax rate is 6%, and most of Idaho has no local sales tax; however, a limited number of voter-approved resort cities may add local option taxes of up to about 3%, pushing the combined rate as high as roughly 9% in those areas. Amazon collects and remits Idaho sales tax on orders it facilitates into the state.
Idaho's economic nexus standard is a single $100,000 sales threshold (it does not use a 200-transaction count). Idaho is not a major Amazon fulfillment-center state, so marketplace sellers' Idaho exposure is generally driven by economic nexus rather than warehoused inventory.
For Amazon-only sellers, Amazon's collection covers Idaho marketplace orders, so there is no separate registration obligation tied solely to those sales. Sellers making direct (non-Amazon) sales into Idaho should evaluate the $100,000 threshold and consult a tax professional for edge cases.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in gross sales delivered into Idaho in the current or prior calendar year must register and remit (Idaho uses a sales-dollar threshold only, with no transaction count).
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
See all 50 states