Idaho State Tax Commission

Promoter-Sponsored Events

If you organize an event where two or more retailers sell or exchange their products and any related services, you're considered a "promoter" and your event is considered a "promoter-sponsored event."

Some examples of promoter-sponsored events include bazaars, swap meets, flea markets, gun shows, fairs, or organized yard sales not held at the seller's residence.

Retailers can be businesses, individuals, or even nonprofit organizations that sell, or make it known that they sell, a product or related service. A retailer is someone who:

  • Sells or rents a tangible item, (see Idaho Code 63-3610)
  • Charges admission, or
  • Charges a fee for the use of tangible personal property or a facility for recreation

Your responsibilities as a promoter

  1. Before your event, obtain a Form ST-124 for each of your participants. You can get them by going to on our website.
  2. Complete Section A, Promoter's Information.
  3. Each participant must then complete Sections B and C, Participant's Information and Sales Tax Declaration.
  4. Before your event starts, you should collect a copy of the Form ST-124 — with Sections B and C completed — from each of your participants.
  5. Send these copies to the Tax Commission within 10 days of the start of the event. The address is on the form. (If any participants refuse to complete the form, you must supply their name and contact information in lieu of the form copy.)
  6. For each copy where the participant has marked the YES box ("YES, I need this temporary seller's permit"), you can claim a $1 tax credit on your Idaho income tax return.

The Form ST-124, Idaho Sales Tax Declaration

See below for an example of what this form looks like. This form allows your retailers to collect and report sales taxes, or indicate that they already have a seller's permit or that they're not selling anything that requires sales tax to be charged. (Note that churches and nonprofits are responsible for collecting sales tax on retail sales.)

You can request ST-124 form online at or by calling (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

There is no fee for this form. However, the ST-124s are numbered, so please return the extras or let us know if you don't use all the forms you've requested.


Regardless of the language in your contract with vendors, promoters must distribute the ST-124 forms. You may be charged a penalty of $25 per participant (to a maximum of $1,000) for not submitting Form ST-124 for any event at which you are the promoter.


If you have any questions, go to our website at, visit one of our local offices, or call (208) 334-7575 in Boise or toll free at (800) 972-7660.

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.

Sample of Form ST-124

Last updated Oct. 23, 2014

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.