Temporary seller’s permits allow you to make infrequent retail sales in Idaho. Sellers who typically get temporary permits are ones who, for example, sell at events such as farmers markets or craft fairs, have a seasonal stand for fireworks or Christmas trees, or sell from home once in a while.
There are two kinds of temporary seller’s permits.
For all Idaho events and other sales activities
This permit is good for selling at all Idaho events and your sales activities for up to 90 days.
For a specific Idaho event
This permit is good only for selling at one specific event, which can last up to 90 days.
Get this type of temporary permit only if you don’t already have the other temporary permit for your own sales, or a regular seller’s permit.
You can get up to three temporary seller’s permits per calendar year before you need a regular seller’s permit.
You can’t get a temporary seller’s permit if you:
- Sell, lease, or rent out vehicles.
- Rent out short-term lodging.
In these cases, you’ll need a regular seller’s permit. The only exception is if you only rent out lodging on a short-term rental marketplace like Airbnb or VRBO, and that marketplace collects and sends in all taxes due for all your Idaho sales. Make sure to verify that the marketplace is reporting your sales.
Aren’t sure if you need a temporary or regular seller’s permit? See Who needs a permit.
Applying
How you apply depends on which kind of temporary seller’s permit you want:
- For all events and your own sales activities: Go to TEMPORARY seller’s permit and choose Seller WITHOUT event ID at the bottom of the page.
- For a specific event: Contact the event organizer for instructions.
Filing and paying
See Filing and Paying.
More you should know
Every seller in Idaho who needs a seller’s permit – even a temporary one – is a retailer. See:
Laws and rules
- Idaho Code section 63-3622K — Sales Tax Occasional Sales
- Sales Tax Rules