Steps
- Register for an Idaho seller’s permit. You can do that online at tax.idaho.gov/ibr.
- Forward the tax to the Tax Commission. Collect Idaho sales tax and file a sales tax return. See Filing and Paying.
- Register for a free Taxpayer Access Point (TAP) account after you get your Idaho seller’s permit in the mail.
- You can file and pay online through TAP.
- Keep records of all purchases and sales your business makes. See the Retailers Recordkeeping section for more information.
Third-Party Sellers
As of June 1, 2019, Idaho law requires marketplace facilitators to collect and forward Idaho sales tax on third-party sales in Idaho. Have your marketplace facilitator provide written verification of the sales tax they’re reporting. If your marketplace facilitator isn’t collecting and forwarding tax on your sales, please include it on your own seller’s permit.