Idaho State Tax Commission

Idaho State Tax Commission

Retailers

If you're a retailer who does business in Idaho, you must have a valid seller's permit, collect sales tax, file a sales tax return, and forward the tax to the state.

Retailer defined

Any individual, business, nonprofit organization, or government agency can be a retailer. Retailers:

  • Sell to a consumer who won't resell or lease the product, or
  • Make more than two retail sales during any 12-month period, or
  • Have no more than two sales, but make it known they sell taxable products or services, or
  • Both sell goods, and improve real property (e.g., a contractor/retailer)
If you're a retailer, you must get a seller's permit to:
  • Sell, lease, or rent tangible personal property
  • Rent hotel, motel, lodging, and campground accommodations
  • Sell magazine or newspaper subscriptions
  • Charge fees for admissions or recreation
  • Make sales using vending machines

Doing business in Idaho

You're doing business in Idaho if you, your company, or your related company:

  • Owns property in Idaho
  • Has an office, warehouse, sales room, or employees in Idaho
  • Has sales representatives or agents in Idaho
  • Keeps goods in Idaho that will be sold

Page last updated March 30, 2018. Last full review of page: March 26, 2018.

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.