Idaho Sales Tax Registration

In Idaho it is called the Seller's Permit. The Idaho State Tax Commission issues it.

Who has to register in Idaho, how to apply, what it costs, how long it takes, and what you file once you have it.

Idaho sales tax registration at a glance

What it is called: Seller's Permit; Number issued: Idaho seller's permit number (9 digits, e.g. 000123456).
Who issues it: Idaho State Tax Commission; Apply online through Idaho Business Registration (IBR). Paper form: Form EFO00147.
State fee: No state fee; The Tax Commission's registration page lists no fee for a seller's permit.
Processing time: 10 to 15 business days; The Tax Commission says you will get your permit in 10 to 15 business days when you apply online, and up to four weeks when you mail the application. Temporary seller's permits are available for short events.
Remote seller threshold: $100,000 in sales; Measurement period: current or previous calendar year. In effect since June 1, 2019.
Filing frequency: Monthly, quarterly, semiannual or annual, set by the Tax Commission; Most retailers file monthly. Retailers who owe less than $750 tax per quarter file quarterly. Distributors or wholesalers with only a few sales can apply to file semiannually or annually.
State rate: 6%; No general county or city sales tax collected by the state. About two dozen resort cities levy their own local option sales taxes, and some auditorium districts tax lodging.
Local registration: Required in some places; Only in resort cities with a local option sales tax. The Tax Commission lists Bellevue, Bonners Ferry, Cascade, Crouch, Donnelly, Driggs, Hailey, Harrison, Irwin, Kellogg, Ketchum, Lava Hot Springs, Mackay, McCall, Ponderay, Riggins, Salmon, Sandpoint, Stanley, Sun Valley, Swan Valley, Tetonia and Victor, and tells sellers to contact each city for its rules.

How to register in Idaho

Where to apply: Apply online with the Idaho State Tax Commission. Idaho Business Registration (IBR)
Application form: Form EFO00147, Idaho Business Registration paper application (print and mail). Form EFO00147 (PDF)
What you need: Register the business with the Idaho Secretary of State and get an EIN if required; have SSNs or EINs for all owners, partners and officers.
What the application covers: Sales and use tax, travel and convention tax, some auditorium district taxes, income tax withholding (if you have employees) and Department of Labor and Industrial Commission accounts.
How long it takes: The Tax Commission says you will get your permit in 10 to 15 business days when you apply online, and up to four weeks when you mail the application. Temporary seller's permits are available for short events.
What it costs: The Tax Commission's registration page lists no fee for a seller's permit.
Renewal: The Tax Commission cancels a permit after 12 consecutive months of $0 sales returns.
Local registration: Only in resort cities with a local option sales tax. The Tax Commission lists Bellevue, Bonners Ferry, Cascade, Crouch, Donnelly, Driggs, Hailey, Harrison, Irwin, Kellogg, Ketchum, Lava Hot Springs, Mackay, McCall, Ponderay, Riggins, Salmon, Sandpoint, Stanley, Sun Valley, Swan Valley, Tetonia and Victor, and tells sellers to contact each city for its rules. Some cities tax all sales; others only lodging, liquor by the drink and restaurant food. Some auditorium district permits are issued through Idaho Business Registration.

After you register

How often you file: Monthly, quarterly, semiannual or annual, set by the Tax Commission. Most retailers file monthly. Retailers who owe less than $750 tax per quarter file quarterly. Distributors or wholesalers with only a few sales can apply to file semiannually or annually.
Due date: 20th of the month after the period (semiannual July 20 and January 20; annual January 20).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6%. No general county or city sales tax collected by the state. About two dozen resort cities levy their own local option sales taxes, and some auditorium districts tax lodging. Sourcing: single 6% state rate.
Late returns: Late filing: 5% of the tax due per month, up to 25%. Late payment: 0.5% per month, up to 25%. Each has a $10 minimum. Interest runs from the original due date.

Idaho rules in plain English

In Idaho, you need a Seller's Permit from the Idaho State Tax Commission. You apply through Idaho Business Registration (IBR), online or on the paper application. Register your business with the Idaho Secretary of State first, and get an EIN if you need one. The Tax Commission lists no fee. It says you will get your permit in 10 to 15 business days online, or up to four weeks by mail. The same registration can set up travel and convention tax and withholding accounts. Most retailers file monthly, by the 20th of the next month. Retailers who owe less than $750 a quarter file quarterly. You must file even if you made no sales; after 12 months of zero returns, your permit is cancelled. The state rate is 6%. The one mistake to avoid: forgetting resort city taxes. About two dozen cities, including Ketchum, Sun Valley, McCall and Sandpoint, have their own local sales tax. The Tax Commission tells sellers to contact those cities directly about registering and paying.

Sources: Idaho State Tax Commission · Idaho Business Registration (IBR) · Form EFO00147 (PDF)

More Idaho facts

Idaho residents with cumulative calendar-year sales under $5,000 are exempt as small sellers; once sales pass $5,000 they must start collecting immediately and apply for a permit within 30 days. Source
A return is required every period even with no sales; after 12 straight months of $0 returns the Tax Commission cancels the permit. Source
Sellers do not report sales made through registered marketplace facilitators or short-term rental marketplaces that already report them on Form 850. Source
A marketplace facilitator must hold two seller's permits in Idaho: one for its own sales and one for third-party sales. Source
Buyers use Form ST-101, Sales Tax Resale or Exemption Certificate, for resale purchases. Source

We register you in Idaho

Answer a few questions about your business. We prepare your Idaho Seller's Permit application, file it with the Tax Commission, and send you the number. $199 per state. Any state fee is separate.

Start my Idaho registration

Idaho sales tax registration FAQ

Do I need to register for Idaho sales tax?

Any business selling taxable goods or services in Idaho from an Idaho presence needs a seller's permit before its first sale; Idaho residents with under $5,000 in calendar-year sales qualify for a small seller exemption. Sellers with no physical presence must register after $100,000 in sales in Idaho (measurement period: current or previous calendar year).

How long does it take to get an Idaho Seller's Permit?

The Tax Commission says you will get your permit in 10 to 15 business days when you apply online, and up to four weeks when you mail the application. Temporary seller's permits are available for short events.

What does an Idaho Seller's Permit cost?

The Tax Commission's registration page lists no fee for a seller's permit. Our fee to prepare and file the application is $199.

When do I file Idaho sales tax returns?

Filing frequency: monthly, quarterly, semiannual or annual, set by the Tax Commission. Most retailers file monthly. Retailers who owe less than $750 tax per quarter file quarterly. Distributors or wholesalers with only a few sales can apply to file semiannually or annually. Due date: 20th of the month after the period (semiannual July 20 and January 20; annual January 20). File a return every period, even with no sales.

Do I need to register in Idaho as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Idaho (measurement period: current or previous calendar year). From June 1, 2019, a marketplace facilitator whose own plus third-party Idaho sales exceed $100,000 in the current or previous year must collect Idaho tax, with separate seller's permits for its own sales and its third-party sales (https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/). Source: Idaho Code 63-3611 (H 259, 2019).

Nearby states

This page summarizes Idaho sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Idaho State Tax Commission or your tax adviser. State rules last checked October 2, 2026.