Idaho State Tax Commission

Idaho State Tax Commission

Temporary Seller's Permits

Temporary sales tax permits are a type of seller's permit and allow you, your company, or your organization to make infrequent retail sales in Idaho. These permits include a simple form to report sales and submit the sales taxes you collect from your customers. They are designed for one-time events such as concerts, fund-raisers, and bazaars.

Regular or temporary seller's permit

The following chart may help you determine whether to apply for a regular seller's permit or a temporary seller's permit.

Regular seller's permit Temporary seller's permit
No fee for permit No fee for permit
Valid until cancelled Valid up to 90 days; limited to three permits per year
Valid for multiple events Valid for only for one event
File regular, periodic returns File return within 15 days of the last day of the event
Must file, even if no sales Must file, even if no sales
Get a REGULAR seller's permit Get a TEMPORARY seller's permit

Forms/publications

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.

Local Option Sales Tax

Nez Perce County: In Nez Perce County, you must collect an additional 0.5% sales tax. Cities in Nez Perce County include: Culdesac, Lapwai, Leland, Lenore, Lewiston, and Peck.

The Nez Perce County local option tax ends Oct. 1, 2014. The last day to collect the tax is Sept. 30, 2014.

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.

Yard sales

You can have two home yard sales in a calendar year without registering as a retailer and getting a seller's permit to collect sales tax. If you hold a yard sale with someone else (whether a family member, neighbor, or friend), it counts as a sale for each of you.

To qualify for the exemption from collecting sales tax, your yard sale must meet all of the following requirements:

  • The sale must last no more than a few days.
  • If you have a business and sell a particular item in that business, you can't sell the same or similar items at a yard sale.
  • You can't use your yard sale to sell items you specifically bought for resale.
  • You must own the items you offer for sale. You can't make consignment sales.
  • You have to conduct the yard sale on your premises.

If your yard sale doesn't meet all of these requirements, or if you'll be holding more than two yard sales in a calendar year, you're considered a retailer and must collect sales tax. You must get a:

Laws and rules

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Last updated July 31, 2014