Do You Really Need a Seller’s Permit in Idaho?
Any individual, business, government agency, or non-profit organization that is active in Idaho as a retailer must have a seller’s permit. This is required if you are engaged in any of the following activities:
- Selling, leasing, or renting tangible personal property
- Renting lodging space (e.g., hotel rooms)
- Selling magazine/newspaper subscriptions
- Selling goods via vending machines
You are considered to have a business presence in Idaho if you have an office, employees, sales representatives, retail goods, or property anywhere in the state. Churches and nonprofits are also generally subject to the requirement to have a permit if they conduct retail sales. In addition, out-of-state businesses are required to collect taxes from Idaho residents on retail transactions.
You will need a separate Idaho seller’s permit for each of your business locations. If all of your businesses are operating under the same name, each permit will have the same number. If not, you will get a different permit number for each name. Standard seller’s permits do not expire.
Temporary seller’s permits are available for those who plan to hold a one-time sales event, such as a craft show. These temp permits are valid for 90 days.