Idaho State Tax Commission

Idaho State Tax Commission

Idaho Business Registration (IBR) Information

tax.idaho.gov/ibr

Idaho requires businesses to register for certain permits. These include sales/use permits, income tax withholding, Boise Auditorium District permits, and travel and convention permits.

Once registered, you must file and forward the taxes or funds regularly. Read more about all the taxes we work with.

Tips

New businesses

  1. Register your business (and any of its assumed business names) with the Idaho Secretary of State.
    • Website: sos.idaho.gov (see "Business Entities")
    • Phone: (208) 334-2301
  2. Apply online with the IRS for a federal Employer Identification Number (EIN), if necessary. You must have an EIN if you have employees, if you're a single-member LLC, and in certain other situations. Read more at the IRS website.
  3. Have the following information available before you start the IBR application:
    • EIN (if available), Social Security numbers or EINs of all owners, partners, and/or officers
    • Physical and mailing addresses of business
    • Date the business began in Idaho and any dates of incorporation (if applicable)
    • Information on your expected employee count, first paycheck date, hire date, etc.
To apply:

Go to the online Idaho Business Registration (IBR) application to request your business permits. (If you have trouble with the online application, you can print and fill out this PDF and mail it to us at the address on the top of the paper form.)

Changes to existing businesses

If you're buying a business

Buying a business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability. Request a Successors' Liability clearance letter to verify whether the business has a sales/use tax debt for which you could be liable.

As the new owner, you should also apply for new Idaho tax permits for the business (e.g., sales, withholding, cigarette, wine). The prior owner is responsible for canceling the tax permits obtained while the owner of the business (see Idaho Sales and Use Tax Rule 70.04).

Request certain changes online

You can use the Business Taxpayer Self-Service form at tax.idaho.gov/ss to:

  • Change a mailing address or physical location
  • Change your business name
  • Cancel a permit
  • Close an account
You'll need to complete an additional IBR if:
  • You're changing your business entity (e.g., changing from a sole proprietor to an S-Corp or LLC)
  • Your business is growing and you need additional permits (e.g., you have a sales permit but now need to hire employees and so need a withholding permit)

Use this Idaho Biz Help Business Wizard to get a checklist of additional permits you might need to register for.

Page last updated July 11, 2018. Last full review of page: July 11, 2018.

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.