Idaho Business Registration (IBR) Information
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.
- Use business.idaho.gov to get a checklist of permits you might need to register for.
- The Tax Commission offers regularly scheduled online classes. Read more about them.
- Watch our video, Getting a business permit.
- Watch our video, How will my LLC be taxed?
- Watch our video, What resources does the Tax Commission offer for new and expanding businesses?
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:
You'll need to complete an additional IBR if:
Use this Idaho Biz Help Business Wizard to get a checklist of additional permits you might need to register for.