Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits. If you have employees, you’ll also get a income tax withholding account and permits from the Idaho Department of Labor and the Industrial Commission.
Read more about all the taxes we work with.
- Use the Business Wizard on business.idaho.gov to get a checklist of permits you might need to register for.
- We offer classes for businesses. See the complete list of upcoming classes (on EventBrite)
New businesses
- 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
- Website: sos.idaho.gov (see “Business Entities”)
- Apply 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.
- Have the following information ready before you start the IBR application:
- EIN (if available), Social Security numbers or EINs of all owners, partners, and 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.
- Apply for your tax permits and employee-related permits:
You’ll get your permit in 10-15 business days when you apply online.
If you have trouble with the online application, you can 
print and fill out this PDF. Your permit can take up to four weeks to arrive when you mail your application.
Existing businesses
If you’re buying an existing business
Buying a business without verifying that it’s up to date on its taxes increases your risk of a surprise tax bill. Request a Successors’ Liability clearance letter to verify whether the business owes sales and use taxes for which you could be responsible.
As the new owner, you should also apply for new Idaho tax permits (e.g., sales, withholding, cigarette, wine). The prior owner must cancel the business’s tax permits in their name (see Idaho Sales and Use Tax Rule 70.04).
To get amusement device decals
Complete a Form 2, Application for Amusement Device Permit. See more information at tax.idaho.gov/amuse.
To get a beer tax or wine tax permit
To get other permits as your business grows (such as adding a withholding account when you start hiring employees)
Go through the Idaho Business Registration process again.
To change:
- A mailing address or physical location
- Your business name
Use the Business Taxpayer Self-Service form at tax.idaho.gov/ss.
To change:
- Your business entity (such as going from a sole proprietorship to an LLC)
Go through the Idaho Business Registration process again.
To:
- Cancel a permit
- Close an account
Use the Business Taxpayer Self-Service form at tax.idaho.gov/ss