Query to determine if items have tax I have the following tables

Item


ID
Name


Item taxes


ID
percent
item_id


An item can have more than one tax

I want to write a query that will give me all items with no tax. This query needs to be as fast as possible.

I was thinking 

select id from Item where Id NOT in (select item_id from Item_taxes)


Is this the best way?
SELECT id 
FROM item 
LEFT JOIN item_taxes on item.id=item_taxes.item_id 
WHERE item_taxes.item_id IS NULL


EDIT

Please refer to to the comment by @ypercube as it adds more explanation and clarification.