Regular Seller’s Permit

You need a regular seller’s permit if all of these are true:

You make any Idaho sales of taxable goods or services (see Who needs a permit).
You sell anywhere other than registered marketplace facilitators or short-term rental marketplaces that collect and send in Idaho taxes for all your sales.
You don’t qualify for the occasional sales exemption or temporary seller’s permits.

You must get a regular seller’s permit if you sell more than allowed under the occasional sales exemption or a temporary seller’s permit. However, you can choose to get a regular seller’s permit even if you qualify for a temporary one.

Aren’t sure if you need a temporary or regular seller’s permit? See Who needs a permit.

Getting a regular seller’s permit

Before you apply for a regular seller’s permit, register your business with the State of Idaho. See Getting Tax Permits for more information about registering your business and getting your tax permits. When you get your permit, display it in a visible location at your business.

If you’re buying an existing business

You can’t use the seller’s permit for a previous owner of your business. Before you buy the business:

Ask us for a Successors’ Liability Clearance Letter to see if the business owes sales tax that you could be responsible for paying.
Withhold any sales or use tax due from the purchase price.
Apply for a new seller’s permit (and any other tax permits you need) when the sale is final.

Remind the seller you’re buying the business from to cancel the tax permits for the business in their name.

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.

Filing and paying

With a regular seller’s permit, your schedule to file and send in tax is based on how much you sell. See Sales and Use Taxes: Filing and Paying.

More you should know

Every seller in Idaho who needs a seller’s permit is a retailer. See:

Laws and rules

Idaho Code section 63-3622K — Sales Tax Occasional Sales
Sales Tax Rules