Idaho Business Registration (IBR) Information
Businesses must register to obtain certain Idaho permits, including:
- Sales and/or use tax
- Income tax withholding
- Unemployment tax
- Boise Auditorium District tax
- Travel and Convention tax
You can use the online Idaho Business Registration (IBR) application to request these permits. (Please read the steps below first.) Information from your application will be transmitted to the Idaho State Tax Commission, the Idaho Department of Labor, and the Idaho Industrial Commission.
Before you apply, be sure to:
- 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
- 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.
- 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.
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.)
Note: Find out if your business type requires you to register with other state or local agencies. The Business Wizard at www.idahobizhelp.org can check for you.
Buying an existing 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).
- Cancel permits from our Business Taxpayer Self-Service page.
- Use the online Idaho Business Registration (IBR) application to request permits.
- Contact us if you have questions.
Changes to your business
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
If you're changing your business entity (e.g., changing from a sole proprietor to an S-Corp or LLC), you must complete a new Idaho Business Registration (IBR). See New businesses above. In addition, if you have any permits using your former entity name, you must file final returns and cancel any permits. You can submit a request to close the account through the self-service form at tax.idaho.gov/ss.
Getting additional permits
Your business may need additional permits as it grows or as laws change.
If you have a sales tax permit but you plan to hire employees and need an income tax withholding permit, you'll need to complete another Idaho Business Registration (IBR) application to request the additional permit.
See where to find information about various permits for your business:
|IF you need…||THEN go to our…|
|an E911 permit and you already have a sales tax permit…||E911 Prepaid Wireless Fee page to read more about it and complete the application form on the page.|
|a Beer or Wine tax permit…||Beer Tax page or our Wine Tax page to read more about it and complete the application form on the page.|
|a Cigarette or Tobacco tax permit…||Cigarette Tax page or our Tobacco Tax page to read more about it and complete the application form on the page.|
|an Amusement Device permit…||Amusement Device Tax page to read more about it and complete the application form on the page.|
|a Fuel Distributors License or an IFTA (International Fuel Tax Agreement) License…||Fuels/Motor Fuels Tax pages to read more about the application process. For more information on trucking in Idaho, visit the Idaho Trucking portal.|