Idaho State Tax Commission

Get Temporary Permits Online

Do you need a 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

Request Temporary Permits

All fields must be completed, except those marked as optional.

Information about the applicant

This should be a PERSON'S first name, not the name of your organization.

This should be a PERSON'S last name, not the name of your organization.

OPTIONAL. Don't complete if you'll just be selling or renting out under your own name

Identification number

Please enter full number without dashes. Number is required to proceed.

If you're based out of the country, enter all 9s above (999999999) and choose SSN below.

Include area code. Example: 208 444-5555

Street or PO Box

» If you're based out of the country, enter 0 and put postal code and country under other contact info (below)

OPTIONAL. Alternate email addresses or phone numbers

Information about your EVENT

Examples: Twin Falls Winter Carnival or St. Mary's Annual Flea Market

If outside city limits, describe location (Example: Everett Fairgrounds - east of Bridgetown)

Refer to the information at the top of the page, and indicate which permit(s) you're requesting.

When the event starts or when you'll start selling or renting out

When the event ends or the last day you'll be selling or renting out

If you have technical trouble with this form, contact our web team.

If you have questions, contact Taxpayer Services.

Last updated June 26, 2017

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.