Idaho State Tax Commission

Idaho State Tax Commission

Tax Commission News Release

Get a temporary seller’s permit, order event promoter forms online

BOISE, IDAHO — Nov. 15, 2010 — Holiday vendors—and others who make occasional sales—can now get a temporary seller’s permit through the Idaho State Tax Commission’s website at tax.idaho.gov (see “Popular Searches”).

Temporary seller’s permits are for individuals and organizations that don’t normally make sales, but want to sell occasionally, either on their own or as part of an event (e.g. holiday bazaar, farmers market, swap meet, flea market, gun show). The permit allows them to make retail sales in Idaho and includes the information they need to report sales and send the tax they collect to the state. 

“We’re trying to make it easier for people to access our services online, without having to contact our Boise office,” said Dan John, tax policy supervisor for the Tax Commission.

A temporary seller’s permit is good for just one sale or event, so vendors have to get a new permit the next time they make sales. Sellers can have up to three temporary permits a year, with each one valid for up to 90 days. Those who make more frequent sales have to get a regular seller’s permit and file returns on a schedule. There’s no fee for either a regular or temporary seller’s permit.

Event promoters can also order required sales tax forms for their events through the Tax Commission’s website, tax.idaho.gov

Promoters are event organizers who bring together two or more vendors to sell their products and related services. A promoter must give each vendor a copy of Form ST-124 (Idaho Sales Tax Declaration, Promoter Sponsored Event). When the event is over, the promoter returns copies of the completed ST-124s to the Tax Commission. The forms ensure that all vendors are properly registered with a temporary seller’s permit.

For more information, visit tax.idaho.gov or call the Tax Commission at 334-7660 in the Boise area or (800) 972-7660 toll free.

Posted 11-15-2010

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