Idaho State Tax Commission

Online Sellers

tax.idaho.gov/onlinesellers

Guides for different business types

This guide provides information for these businesses:

  • Out-of-state retailers (see sections A and B)
  • Marketplace facilitators (see sections C, D, and E)
  • Idaho retailers (see sections E and F)
A. Out-of-state retailers, sales under $100,000

This category of sellers means:

  • You're a retailer without a physical presence in Idaho.
  • You have Idaho sales.
  • Your total sales in Idaho, including any made through a marketplace facilitator, didn't exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, you aren't required to get an Idaho seller's permit. Review your total sales in Idaho periodically to determine whether that changes.

B. Out-of-state retailers, sales exceeding $100,000

This category of sellers means:

  • You're a retailer without a physical presence in Idaho.
  • You have Idaho sales.
  • Your total sales in Idaho, including any made through a marketplace facilitator, exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, as of June 1, 2019, you're a retailer engaged in business in Idaho.

You need to get an Idaho seller's permit if you don't already have one. See "Take these steps."

For Idaho third-party sales you're making through a marketplace facilitator, see "Third-party sellers."

C. Marketplace facilitators, combined sales under $100,000

This category of sellers means:

  • You're a marketplace facilitator without a physical presence in Idaho.
  • You have Idaho sales, Idaho third-party sales, or both.
  • The combined total of your own sales in Idaho and your third-party sales in Idaho didn't exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, you don't have to get an Idaho seller's permit.

Review your total sales in Idaho periodically to determine whether that changes.

D. Marketplace facilitators, sales in Idaho exceeding $100,000

This category of sellers means:

  • You're a marketplace facilitator without a physical presence in Idaho.
  • You have Idaho sales, Idaho third-party sales, or both.
  • The combined total of your own sales in Idaho and your third-party sales in Idaho exceeded $100,000 in the current or previous calendar year.

If you meet all these criteria, as of June 1, 2019, you're a retailer engaged in business in Idaho.

You need to get an Idaho seller's permit if you don't already have one. See "Take these steps."

Note: If you already have an Idaho seller's permit for your own sales, you need a separate permit for any third-party marketplace sales. You can register for another Idaho seller's permit at tax.idaho.gov/ibr.

E. Idaho retailers who are also marketplace facilitators

This category of sellers means:

If you meet all these criteria, you need a separate permit for any third-party marketplace sales as of June 1, 2019. You can register for another Idaho seller's permit at tax.idaho.gov/ibr.

F. Idaho retailers who make sales through a marketplace facilitator

For Idaho sales you're making through a marketplace facilitator, note that as of June 1, 2019, Idaho law requires marketplace facilitators to collect and forward Idaho sales tax on third-party sales in Idaho. Have your marketplace facilitator provide written verification of the sales tax they're reporting. If your marketplace facilitator isn't collecting and forwarding tax on your sales, please include it on your own seller's permit.

Page last updated May 1, 2019. Last full review of page: April 30, 2019.

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.