Promoter-Sponsored Events

If you organize an event where two or more retailers sell or exchange their products and any related services, you’re considered a “promoter” and your event is considered a “promoter-sponsored event.”

Some examples of promoter-sponsored events include bazaars, swap meets, flea markets, gun shows, fairs, or organized yard sales not held at the seller’s residence.

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 item
    See Idaho Code section 63-3610
  • Charges admission
  • Charges a fee for the use of tangible personal property or a facility for recreation

Your responsibilities as a promoter

  1. Before your event, 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, you’ll be sent an email with an Event ID. The email also includes instructions on how to share this Event ID with the participants at your event (e.g., sellers).
  4. You’ll receive a series of emails as your event date approaches so that you can confirm that all your participants have completed their required actions.

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 at which you are the promoter.

If your participants aren’t online

If some or all of your event participants are unable to use the link you provide them (instructions in the email you’ll receive), we can provide you paper forms.

Contact us at with the following 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


If you have any technical difficulties, contact us at

If you have questions about sales tax or being an event promoter, email or call (208) 334-7660 in the Boise area or toll-free at (800) 972-7660.

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.