Idaho: Income Tax | Sales Tax | Property Tax | Corporate Tax | Idaho Excise Taxes

Idaho State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes

Gasoline:
25.00¢ per gallon
Cigarettes:
57¢ per pack
Liquor:
$10.90 per gal
Wine:
45¢ per gal
Beer:
15¢ per gal

What is an Excise Tax?

An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Idaho state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.


An excise tax is not the same thing as the Idaho Sales Tax.

The Idaho Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.

Idaho's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Idaho government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.

Even though excise taxes are collected from businesses, virtually all Idaho merchants pass on the excise tax to the customer through higher prices for the taxed goods.


Idaho per capita excise tax

Idaho collects an average of $255 in yearly excise taxes per capita, one of the lowest average per capita excise taxes in the country.

Idaho General Excise Taxes - Gasoline, Cigarettes, and More

Idaho collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, tanning salons, firearms, gas guzzlers, transportation tickets, and more.

Gas sales tax in Idaho - Idaho oil and gasoline excise taxes

Idaho Gas Tax

27th highest gas tax

The Idaho excise tax on gasoline is 25.00¢ per gallon, lower then 54% of the other 50 states. Idaho's excise tax on gasoline is ranked #27 out of the 50 states. The Idaho gas tax is included in the pump price at all gas stations in Idaho.

Tax on buying cigarettes in Idaho - Idaho cigarette excise taxes

Idaho Cigarette Tax

41st highest cigarette tax

The Idaho excise tax on cigarettes is $0.57 per 20 cigarettes, one of the lowest cigarettes taxes in the country. Idaho's excise tax on cigarettes is ranked #41 out of the 50 states. The Idaho cigarette tax of $0.57 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.

Tax on phone service in Idaho - Idaho phone taxes

Idaho Cellphone Tax

48th highest cellphone tax

The average tax collected on cell phone plans in Idaho is $2.20 per phone service plan, one of the lowest cellphone taxes in the country. Idaho's average cellphone tax is ranked #48 out of the 50 states. The Idaho cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.

Automobile / Vehicle Tax In Idaho - Idaho car road tax

Idaho Car Tax

Idaho collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Idaho Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.

Idaho Alcohol Excise Taxes - Liquor, Wine, and Beer

Idaho collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.

Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Idaho's alcohol taxes in the final purchase price.

Tax on beer in Idaho - Idaho beer excise taxes

Idaho Beer Tax

38th highest beer tax

The Idaho excise tax on beer is $0.15 per gallon, lower then 76% of the other 50 states. Idaho's beer excise tax is ranked #38 out of the 50 states. The Idaho beer tax is already added to the purchase price of all beer bought in Idaho, whether in kegs, bottles, or cans.

Tax on buying wine in Idaho - Idaho wine excise taxes

Idaho Wine Tax

36th highest wine tax

The Idaho excise tax on Wine is $0.45 per gallon, lower then 72% of the other 50 states. Idaho's excise tax on wine is ranked #36 out of the 50 states. The Idaho wine tax is already added to the purchase price of all wine bought in Idaho.

Tax on buying liquor in Idaho - Idaho Liquor & Spirits excise taxes

Idaho Liquor Tax

10th highest liquor tax

The Idaho excise tax on liquor is $10.90 per gallon, one of the highest liquor taxes in the country. Idaho's excise tax on Spirits is ranked #10 out of the 50 states. The Idaho state government owns all distilled liquor and spirits distributors in the state. Because all liquor stores are state-owned, the excise tax is determined by the Distilled Spirits Council of the United States (DISCUS). The Idaho liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.

Idaho Excise Tax Deductions & Refunds

Can I deduct my Idaho Excise taxes?

Unlike the Idaho Sales Tax, excise taxes are not generally deductible on Idaho income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.

Vehicle Tax Deduction
Idaho sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
Phone Tax Deduction
You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.


Can I get a Idaho Excise Tax Refund?

While sales tax refunds are available for goods that are purchased in Idaho and exported, Idaho excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.

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Idaho Excise Tax - References