About 75 specific goods, uses and entities aren’t subject to Idaho’s 6 percent sales tax.
Some of the sales tax exemptions include commercial aircraft, ski lifts and snow-grooming equipment, school lunches and broadcast equipment and supplies. The state Tax Commission estimates it’s the exemption on equipment that is most frequently used.
When it comes to specific goods that aren’t taxed, that list includes things like motor fuels, used mobile homes, funeral caskets, nonprofit literature and vending machines.
The state also doesn’t levy a sales tax on service industries (construction, business services, social services). You can find the full list here.
In 2007 lawmakers created an interim committee to examine the effectiveness of Idaho’s tax exemptions, deductions and credits. The panel recommended several changes to the full Legislature including, eliminating exemptions on chairlifts, caskets and auto rebates. Most of those were rejected.