Get Temporary Permits Online
Do you need a permit?
- If you're making sales in Idaho, you need a sales tax (seller's) permit.
- If you provide temporary lodging (30 days or less) for a fee, you need a sales tax (seller's) permit and a travel and convention tax permit. If you're within the Greater Boise Auditorium District's boundaries, you also need a Greater Boise Auditorium District (GBAD) tax permit.
Use the following chart to determine whether to apply for a regular permit or a temporary permit.
|Regular permit||Temporary permit|
|No fee for permit||No fee for permit (maximum: three permits/year)|
|Valid permanently (until cancelled)||Valid for temporary period (e.g., seasonal fireworks stand or yard sale longer than two days)|
|Valid for unlimited events||Valid for only one event (e.g., farmers market or craft show)|
|File regular, periodic returns||File return within 15 days of the last day of the event|
|Must file, even if no sales or rentals||Must file, even if no sales or rentals|
Have a permit?
You don't need a temporary permit if you already have a regular tax permit. For example, if you have a sales tax permit and you're selling the same type of product, you don't need a temporary permit. Just include any extra sales when you file your regular tax report.
Going to be selling or renting out regularly?
If you're going to be selling or renting out more than a few times a year, you need a regular permit. Use the online Idaho Business Registration (IBR) application to apply and receive the permits you need within 10 days.
Need a temporary permit?
If you don't have a regular permit and won't be selling or renting out regularly, complete the form below to get the temporary permits you need online:
- Sales tax (seller's) permit
- Travel and convention tax permit
- Greater Boise Auditorium District tax permit
If you have technical trouble with this form, contact our web team.
If you have questions, contact Taxpayer Services.