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."