Promoter-Sponsored Events

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.

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

As a retailer (seller) at a promoter-sponsored event, you need to register for the event using the Event ID from the promoter. You’ll also need to do one of the following:

  • Use your regular seller’s permit, if you have one. During registration for the event, choose the option for I have a regular seller’s permit. Report event sales with your other sales at your normally scheduled time.
  • Use your temporary seller’s permit you got for your own activities, if you have one. During registration for the event, choose the option for I have a regular seller’s permit. Report event sales with your other sales within 15 days after your permit’s expiration date.
  • Get a temporary seller’s permit specific to the event when you register, only if you don’t already have another seller’s permit. You’ll need to get more of these permits if the event lasts longer than 90 days (such as farmers markets that run several months). Report your sales within 15 days after the last day of the event.

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.

  1. Beforehand, you must register your event online.
  2. You’ll enter information about yourself and your event.
  3. 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.
  4.  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

We can send you paper forms to give to event participants who can’t use the link you give them. Contact us at Submit a question with this information:

  • Your full name, business name, and email address
  • Your phone number and mailing address (street or PO box, city, state, and ZIP)
  • The name of your event
  • Where the event will be held
  • The beginning and ending dates of the event
  • How many forms you need

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.


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.