Event promoters reminded to register events for sales tax collection

BOISE, Idaho —Oct. 15, 2026 — ‘Tis the season for fall festivals and holiday markets. If you’re organizing a sales event, be sure you’ve registered the event with the Idaho State Tax Commission so your vendors can register and get permits to collect and pay Idaho sales tax. The Tax Commission has seen a 30% reduction in promoters registering for events this year.

An organized event is where two or more people sell or exchange products and related services. Some examples are carnivals, harvest events, pumpkin patches, corn mazes, Halloween events, and holiday bazaars. Other common events include arts and crafts shows, swap meets, flea markets, gun shows, and fairs.

Every event promoter must register, including governments, nonprofits, and schools. To register your event, go to tax.idaho.gov/tsp.

You can find event-promoter guidelines on the Promoter-Sponsored Events webpage. If you’re charging admission to the event, you’ll also need to get a permit and collect sales tax on the admission price.

Once you’re registered, you’ll work with your vendors to get them registered for the event and apply for temporary seller’s permits, unless they qualify for the small seller exemption. The exemption only applies to Idaho residents, not organizations.

If vendors have a regular seller’s permit or a yearly temporary permit for their own sales activities, they don’t need to get a temporary permit for the event. But, they still need to register. Find more information on the Promoter-Sponsored Events webpage.

Both event promoters and vendors can be fined for not registering with the Tax Commission. Vendors could also owe interest and penalty on sales tax not collected and sent to the Tax Commission.

For help or more information, email taxsas@tax.idaho.gov.