Pend-Oreille-Lake
Pend Oreille Lake

Event Promoters

If you organize a commercial event where more than two retailers sell their products and any related services, you’re considered a "promoter."

Promoter-sponsored event

A "promoter-sponsored event" is an event where two or more retailers offer tangible personal property and related services for sale or exchange, and either...

  • The retailers pay a fee to the promoter, or
  • The general public is charged an admission fee.

Examples:  Farmers markets, swap meets, flea markets, gun shows, fairs

Promoter responsibilities

As an event promoter, you must have each of your participants complete a Form ST-124, Idaho Sales Tax Declaration, Promoter-Sponsored Event.  To get these forms, just send us a request.  If you don’t submit ST-124 forms for your event participants, you could be charged a penalty of $25 for each participant, up to a maximum of $1,000.

The Form ST-124 serves as a temporary seller’s permit for participants who need one. There’s no fee for temporary permits. If you issue temporary seller’s permits to your participants, you can claim a $1 tax credit on your Idaho income tax return for each permit you issue.

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.

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: Culdesac, Lapwai, Leland, Lenore, Lewiston, Nez Perce, Peck.

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.

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Last updated Oct. 4, 2011