Idaho Contractor Sales Tax 2026

Idaho sales tax rate for contractors

• Combined rate: 6% (limited local addition)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: Idaho State Tax Commission

How Idaho treats contractor labor

Real property labor exempt. Resort city taxes add additional local tax in Sun Valley, McCall.

Idaho-specific rules

Contractor-friendly lien rules. No prelim or NOI required for direct contractors.

Idaho mechanics lien rights

Beyond sales tax, Idaho contractor billing must respect the mechanics lien deadline of 90 days from completion or last work. Preliminary notice: Not required for direct contractors; subs need to record claim within 90 days.

Idaho contractor licensing

Idaho Contractors Board (Idaho Division of Building Safety) - required for licensed work. $70 (initial) + $5K bond. Board: https://dbs.idaho.gov.

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Idaho contractor resources by trade

• Idaho HVAC Cost
• Idaho Plumbing Cost
• Idaho Electrical Cost
• Idaho Roofing Cost
• Idaho Painting Cost
• Idaho Concrete Cost