Idaho State Tax Commission

Online Sellers

Click-through nexus

Are you out of state and have referral ("click-through") agreements with Idaho retailers?

This sometimes is called relationship nexus.

You must have a valid Idaho seller's permit, collect sales tax, file sales tax returns, and forward the tax to the state if you meet all these criteria:

  • You have no physical presence in Idaho.
  • You entered into an agreement with one or more Idaho retailers.
  • The agreement is for the Idaho retailer to refer customers to your business.
  • You made retail sales to Idaho customers exceeding $10,000 during the preceding 12 months.
  • You meet the criteria described in House Bill 578: Out-of-State Retailers.

To get an Idaho seller's permit if you don't already have one, see "Take these steps."

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.