Idaho requires businesses to register for certain permits. These include sales/use permits, income tax withholding, Boise Auditorium District permits, and travel and convention permits.
Once registered, you must file and forward the taxes or funds regularly. Read more about all the taxes we work with.
- Use this Idaho Biz Help Business Wizard to get a checklist of permits you might need to register for.
- The Tax Commission offers regularly scheduled in-person classes in Boise, Lewiston, and Coeur d’Alene. See the complete list of upcoming classes on EventBrite
- Register your business (and any of its assumed business names) with the Idaho Secretary of State.
- Website: sos.idaho.gov (see “Business Entities”)
- Phone: (208) 334-2301
- Apply online with the IRS for a federal Employer Identification Number (EIN), if necessary. You must have an EIN if you have employees, if you’re a single-member LLC, and in certain other situations. Read more at the IRS website.
- Have the following information available before you start the IBR application:
- EIN (if available), Social Security numbers or EINs of all owners, partners, and/or officers
- Physical and mailing addresses of business
- Date the business began in Idaho and any dates of incorporation (if applicable)
- Information on your expected employee count, first paycheck date, hire date, etc.
Go to the online application by clicking the button below to request your business permits.
If you have trouble with the online application, you can print and fill out this PDF and mail it to us at the address on the top of the paper form.
Changes to existing businesses
If you’re buying a business
Buying a business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability. Request a Successors’ Liability clearance letter to verify whether the business has a sales/use tax debt for which you could be liable.
As the new owner, you should also apply for new Idaho tax permits for the business (e.g., sales, withholding, cigarette, wine). The prior owner is responsible for canceling the tax permits obtained while the owner of the business (see Idaho Sales and Use Tax Rule 70.04).
Request certain changes online
You can use the Business Taxpayer Self-Service form at tax.idaho.gov/ss to:
- Change a mailing address or physical location
- Change your business name
- Cancel a permit
- Close an account
You’ll need to complete an additional IBR if:
- You’re changing your business entity
e.g., changing from a sole proprietor to an S-Corp or LLC
- Your business is growing and you need additional permits
e.g., you have a sales permit but now need to hire employees and so need a withholding permit
Use this Idaho Biz Help Business Wizard to get a checklist of additional permits you might need to register for.