Idaho State Tax Commission

Retailers

tax.idaho.gov/retailers

Getting an Idaho seller's permit

To apply for a seller's permit, complete the Idaho Business Registration application. It's free.

  • If you apply online, you'll get the permit in about 10 days.
  • If you mail your application, it can take up to four weeks to get the permit.

You must display the permit in a visible location at your business.

We'll also send you instructions on how to file your returns. You can file the returns online or with the personalized forms we send you.

Multiple locations

If you have more than one business location, you'll receive a seller's permit for each one. We'll assign the same permit number to all locations that have the same business name. If your business locations have different business names, you must fill out a separate Idaho Business Registration application and get a separate permit for each one.

Example #1: You're Corporation A and operate businesses named B, C, and D. You must get three permit numbers – one for each business.

Example#2: You're Corporation E and operate at three locations, all using the business name F. Only one permit number is required, since all locations have the same business name.

Resort city and auditorium district permits

Idaho has several resort cities that add a local option tax. And some auditorium districts add an auditorium district tax. Check with the authorities where you'll be selling to see if you need additional permits. Read more on our local sales tax page and auditorium district tax pages.

Selling before you get a seller's permit

If you start your business without applying for the permit, you could be fined. It takes time to get your permit, so it's best to plan ahead. If you can't wait to open your business until you receive a permit, keep a copy of your application to prove you've applied. Collect the correct tax from your customers, and forward the tax when you receive your permit and tax returns.

Selling for a short period or a one-time event

You need a temporary seller's permit if you plan to make sales in either of these situations:

  • For a short time, like at a yard sale longer than two days or at a seasonal fireworks stand
  • For one event, like a farmer's market or craft show

Apply for a temporary seller's permit online at tax.idaho.gov/tsp2 or contact us. You can get three temporary permits in a 12-month period. Read more about temporary seller's permits.

Selling at an event sponsored by a promoter

If you sell taxable goods or services at a swap meet, flea market, gun show, fair, or other event that's sponsored by a promoter, you must have a seller's permit. The promoter must provide you with form ST-124, Idaho Sales Tax Declaration for Promotor-Sponsored Events. The ST-124 becomes a temporary seller's permit and tax return for the event if you don't already have a permit.

If the promoter doesn't give you form ST-124 and you don't have a seller's permit, you can apply for a temporary permit. A temporary permit from a promoter-sponsored event counts as one of the three temporary permits allowed in a 12-month period.

If you're a promoter, read the Promoter-Sponsored Events page.

Internet and mail-order businesses
  • If your business is in Idaho, you must collect sales tax from Idaho buyers.
  • If your business isn't in Idaho but you're doing business in Idaho, you must collect sales tax from Idaho buyers.
Multi-level marketing (MLM) and networking businesses

Multi-level marketing and networking businesses are companies that use their members to sell products directly, often in-home. The sellers are often called "distributors." Sometimes the distributors recruit others to sell the product and receive payment based on sales made by the sellers they recruit.

If you're an MLM, we'll generally require you to collect and forward taxes on all sales made to or by your distributors and the sellers they recruit. This way, your distributors won't need to have a seller's permit. You'll need to give them your Idaho seller's permit number to keep in their files.

You have to collect the right tax amount from your customers.

If you keep adequate sales records:

  • You can sell products to your distributor at the wholesale price but submit sales tax on the actual retail price to the final customer
  • If your distributor is the final customer, the wholesale price you charge becomes the retail price

Note: To keep adequate sales tax records, you must work closely with your distributors to determine who the final customer is.

If you don't keep adequate sales records, you must collect sales tax on the suggested retail price.

If you buy a business, you can't use their current seller's permit

A permit can't be transferred. Before you buy a business:

  1. Ask us for a Successors' Liability Clearance Letter
  2. Withhold any sales or use tax due from the purchase price
  3. Apply for a new seller's permit when the sale is final
  4. Remind the seller you're buying the business from to cancel the existing permit

Page last updated November 21, 2019. 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.