A promoter-sponsored event is either of these:
- A regular series of events where retailers conduct business, such as farmers markets, swap meets, flea markets, gun shows, and fairs.
- An event where two or more retailers offer, sell, or exchange products or services. The event promoter charges them a fee to appear, charges attendees a fee to enter, or both.
Retailers can be businesses, individuals, or even nonprofit organizations that sell, or make it known that they sell, a product or related service. A retailer is someone who does any of the following:
- Sells or rents a tangible personal property (goods). (See Idaho Code section 63-3610.)
- Charges admission.
- Charges a fee for the use of tangible personal property or a facility for recreation.
- Doesn’t qualify for the small seller exemption.
See the Sales and Use Taxes overview for more about what a sale is.
Special groups should see Sales a Nonprofit Makes or Sales a School Makes for more information about events these groups often hold and how sales tax applies.
Sellers at promoter-sponsored events
All participants at a promoter-sponsored event need to register for the event using the Event ID from the promoter. Retailers also need to do one of the following:
- Use your regular seller’s permit, if you have one. During event registration, choose the option for I have a regular seller’s permit Report event sales with your other sales by your normal due date.
- Use a temporary seller’s permit you got for your own activities (such as your own farm stand). During event registration, choose the option for I am not making taxable sales. Include your permit’s Reference # (from top of permit), its Valid from date, and its Valid through date in the Products I am selling field. Report event sales with your other sales within 15 days after your permit expires.
- Get a temporary seller’s permit specific to the event when you register, only if you don’t already have another seller’s permit. Report your sales no later than 15 days after the event ends.
Video: How to register for a temporary seller’s permit (event specific)
Promoters of events
As the event organizer, you’re considered a “promoter” and your event is considered a “promoter-sponsored event.” You must register your event with the Tax Commission.
Important: You could be charged a penalty of $25 per participant (to a maximum of $1,000) for not submitting the appropriate form for any event for which you’re the promoter.
- Beforehand, you must register your event online.
- You’ll enter information about yourself and your event.
- After you review what you entered and reach the confirmation page, we’ll send you an email with an Event ID. The email also includes instructions about how to share this Event ID with the participants (sellers) at your event.
- You’ll receive a series of emails as your event date approaches. Use it to confirm that all your participants have completed their required actions.
If your participants aren’t online
As a promoter, you are responsible for ensuring all participants register for the event. If participants need assistance registering, contact us at sas@tax.idaho.gov.
Charging admissions
You must collect sales tax on the price of any admission you charge. See the Admissions section on this webpage: Taxable Sales – Recreation and Admissions.
Questions
If you have any technical difficulties, contact us at Submit a question.
If you have questions about sales tax or being an event promoter, email Submit a question or call (208) 334-7660 in the Boise area or toll-free at (800) 972-7660. Please note that due to the volume of emails we’re receiving, you should receive a response within 5 to 7 business days.
Hearing-impaired callers, use the Idaho Relay Service at (800) 377-3529.
Other tax requirements
Whether you’re in business for yourself, or you represent a corporation or partnership, you’ll need to file an Idaho income tax return if your gross income from Idaho meets the filing requirement. If you have employees in Idaho, you may also need to file and pay employee taxes.