Idaho compliance at a glance
- Sales tax: 6.00% state rate. State 6%; very few local sales taxes (resort cities only).
- Late fees: Up to 1.5% per month. (Idaho Code 搂28-22-104) Legal rate 12%/yr; contract rates allowed in writing.
- Prompt-pay law: Idaho Prompt Payment Act (Idaho Code 搂67-2302). Payment due within 60 days of invoice receipt; interest at legal rate if late.