Do I need an Idaho Seller’s Permit?
You must get an Idaho seller’s permit if you or your agent is in Idaho and: Sell or rent a product, Charge admission, or
Charge a fee for the use of tangible personal property for recreation.
Do I have to get a Sellers’s Permit if I plan to sell in Idaho only a short time?
Yes. A temporary seller’s permit is issued to individuals and groups that are not active Idaho retailers and are planning a one-time sale or function, such as a concert, fund-raiser or bazaar. You can obtain a temporary seller’s permit by calling or visiting any Idaho State Tax Commission office. The permit allows you to make retail sales in Idaho. It also provides you the necessary paperwork to report the sales and remit the sales tax collected. The tax return and payment are usually due 156 days after the end of the sale or function.
A temporary permit is good for only one sale or function, so you must get a new permit whenever you have another event. The temporary seller’s permit is usually issued only for a function that lasts a short time. You can have up to three temporary permits a year. If you sell more frequently, you need to get a regular seller’s permit and file regular returns.
Are nonprofit organizations required to have a Seller’s Permit?
Yes. A nonprofit organization must have a seller’s permit if it is making retail sales.
Is there a fee for this permit?
No. There is no fee for a temporary seller’s permit or a regular seller’s permit.
Are there other taxes I need to file with the state of Idaho?
Possibly. Because you are transacting business in Idaho, you need to file an Idaho income tax return if you are a corporation or a partnership or if you are a sole proprietor and your gross income earned in Idaho meets the Idaho filing requirement. If you have employees working in Idaho, you may also need to file and remit employee taxes. For more information, contact any Idaho State Tax Commission office.
For more information read:
- Brochure #4 Retailers
- Brochure #50 Nonprofit Groups and Churches
- 63-3610 Idaho Code
- 63-3620 Idaho Code
- Idaho Individual Income Tax Booklet
- Idaho Corporate Income Tax Booklet
- Idaho Partnership Income Tax Booklet