Temporary Seller's Permits
Temporary sales tax permits are a type of seller's permit and allow you, your company, or your organization to make infrequent retail sales in Idaho. These permits include a simple form to report sales and submit the sales taxes you collect from your customers. They are designed for one-time events such as concerts, fund-raisers, and bazaars.
The following chart may help you determine whether to apply for a regular seller's permit or a temporary seller's permit.
|Regular seller's permit||Temporary seller's permit|
|No fee for permit||No fee for permit|
|Valid until cancelled||Valid up to 90 days; limited to three permits per year|
|Valid for multiple events||Valid for only for one event|
|File regular, periodic returns||File return within 15 days of the last day of the event|
|Must file, even if no sales||Must file, even if no sales|
|Get a REGULAR seller's permit||Get a TEMPORARY seller's permit|
- Nonprofit Groups and Churches (#50) (09-29-2006)
- Temporary Seller's Permit (07-18-2014)
- Sales Tax Bracket Schedule (08-31-2006)
Churches and nonprofit organizations are not exempt from collecting and paying the tax on sales they make, unless the event meets specific criteria (learn more in our brochure Nonprofit Groups and Churches (#50)). Churches and nonprofits must get a seller's permit if they make retail sales.
Nez Perce County: In Nez Perce County, you must collect an additional 0.5% sales tax. Cities in Nez Perce County include: Culdesac, Lapwai, Leland, Lenore, Lewiston, and Peck.
The Nez Perce County local option tax ends Oct. 1, 2014. The last day to collect the tax is Sept. 30, 2014.
City of Ketchum: In the City of Ketchum, you must collect an additional sales tax depending upon the product sold. This includes an additional 3% tax on room sales, 3% on liquor by the drink sales (any alcoholic beverage for consumption on the premises), and 2% on other retail sales (including building materials). This additional tax doesn’t apply to groceries or motor vehicles registered in Idaho.
You can pay your local option taxes in two ways:
- If you’re working with a promoter, record this in Section E of Form ST-124.
- If you create a temporary seller’s permit online and you indicate the event takes place in the City of Ketchum or Nez Perce County, a second permit will be created for the local option tax only.
Effective Sept. 1, 2014, the Idaho State Tax Commission will no longer administer the City of Ketchum local option tax.
As of Aug. 1, 2014, we'll no longer register new accounts for the tax. For more information on this transition, please visit: http://ketchumidaho.org/index.aspx?nid=440 or contact the City of Ketchum directly.
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.
You can have two home yard sales in a calendar year without registering as a retailer and getting a seller's permit to collect sales tax. If you hold a yard sale with someone else (whether a family member, neighbor, or friend), it counts as a sale for each of you.
To qualify for the exemption from collecting sales tax, your yard sale must meet all of the following requirements:
- The sale must last no more than a few days.
- If you have a business and sell a particular item in that business, you can't sell the same or similar items at a yard sale.
- You can't use your yard sale to sell items you specifically bought for resale.
- You must own the items you offer for sale. You can't make consignment sales.
- You have to conduct the yard sale on your premises.
If your yard sale doesn't meet all of these requirements, or if you'll be holding more than two yard sales in a calendar year, you're considered a retailer and must collect sales tax. You must get a:
- Temporary seller's permit if you only occasionally make sales, or a
- Regular seller's permit if you're going to sell items regularly.
- Sales Tax Law Chapter 36: Sales Tax (Occasional Sales)
- Sales Tax Rules [PDF]
- Any proposed or temporary rules can be seen through this page.