Seller’s Permits

Section 63-3620, 63-3620A, 63-3631,63-3622YY, Idaho Code 01. Seller's Permit and Sales Tax Permit. The terms “seller’s permit” and “sales tax permit” may be used interchangeably. Both refer to the permit issued to a person desiring to engage in business in Idaho as a retailer. (7-1-26) Dollar Amount of Sale Tax 0.00 - 0.03 - .00 0.04 - 0.20 - .01 0.21 - 0.37 - .02 0.38 - 0.53 - .03 0.54 - 0.70 - .04 0.71 - 0.87 - .05 0.88 - 0.99 - .06 IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 072 Page 42 02. Obtaining a Permit. Application for a permit and instructions are available on the Idaho State Tax Commission website. It is essential for the permit applicant to list each place of business operated by the same person, firm, or corporation. A separate permit number will be obtained for each different business name. (7-1-26) 03. Sales in Leased Premises. When any established business leases a portion of its shelves, counters or floor space to other persons selling tangible personal property to consumers, the sales from such leased space may be included in the tax return of the lessor. When the lessee conducts the leased space in the same manner as a separate business and keeps separate business records, it is mandatory for the lessee to obtain a sales tax permit. (7-1-26) 04. Cancellation of a Sales Tax Permit. It is the responsibility of a permit holder to notify the Tax Commission immediately upon any change in ownership of the permitted business or upon complete or partial termination of the permit holder’s business. Complete or partial termination of a permit holder’s business includes the lease of part or all the business or business location to another party who will be responsible for remitting the sales tax. This notice will include the following information: (7-1-26) a. This notice will include the date of closure, date of sale or date of lease. If the permit holder doesn’t continue to operate a business under that permit number, the notice will state that the permit should be canceled. The permit holder will return the permit or send a statement, by mail, email, phone call, or Taxpayer Access Point (TAP), that the permit has been destroyed. If the permit holder has sold or leased his business, the notice will state the last day of operation and the name of the new owner or lessee. (7-1-26) b. If this information isn’t provided to the Tax Commission and the new owner or lessee continues operation of the business on the previous owner’s or operator’s permit, the original permit holder may be liable for all tax incurred during the period that the new owner or lessee operated a business under the previous owner’s permit. (7-1-26) 05. Suspension of Sales Tax Permits. A permit holder will notify the Tax Commission of the anticipated discontinuation of a business due to seasonal operation or for any other reason. This notice will contain the date of closure and anticipated date of reopening. Upon receipt of this information, returns will be suspended during the period of closure. (7-1-26) 06. Examples. Available at Sales and Use Tax Rules Examples. (7-1-26) 071. (RESERVED)