Temporary Sellers

You need an Idaho seller’s permit if you (or someone on your behalf):

• Sell or rent a product
• Charge admission
• Charge a fee for using tangible personal property

If you make sales repeatedly, you need a regular Idaho seller’s permit.  However, if you don’t normally make sales, but are planning to for an event, you need to get a temporary Idaho seller’s permit.  The permit allows you to make retail sales in Idaho and includes the information you need to report sales and pay the tax you collect.  There’s no fee for either a regular or temporary seller’s permit.

Temporary permits have expiration dates

A temporary seller’s permit is good for just one sale or event, so you have to get a new permit the next time you make sales.  You can have up to three temporary permits a year, with each one valid for up to 90 days.  If you sell more often, you’ll have to get a regular seller’s permit and file regular returns.

Churches and nonprofits are included

Churches and nonprofit organizations are not exempt from collecting and paying the tax on sales they make, unless the event meets specific criteria (learn more in our brochure Nonprofit Groups and Churches (#50).  Churches and nonprofits must get a seller’s permit if they make retail sales.

Nez Perce County Local Option Tax

If the event or sale takes place in Nez Perce County, you must collect an additional 0.5% sales tax.  You can pay the Nez Perce County tax in two ways:

• Form ST-124, line 9, allows you to pay any county tax due.
• If you create a temporary seller’s permit online and you indicate the event takes place in Nez Perce County, a second permit will be created for the county tax only.

Cities in Nez Perce County include:  Lewiston, Lapwai, Culdesac, Lenore, Peck, Leland, Nez Perce.

Other tax requirements

Whether you’re in business for yourself, or you represent a corporation or partnership, you’ll need to file an Idaho income tax return if your gross income from Idaho meets the filing requirement.  If you have employees in Idaho, you may also need to file and pay employee taxes. 

Resources

• Get a Temporary Idaho seller’s permit
• Read Nonprofit Groups and Churches (#50)
• Read Do I Need a Seller’s Permit for a Yard Sale (FAQ #388)?
• Read Sales and Use Tax Bracket Card

Contact us if you need more information.

Use the right-hand column to find related information, documents, and services.