Promoter Sponsored Events

Sections 63-3620, 63-3620C, 63-3622YY, Idaho Code 01. Promoter's Responsibility. Promoters of sponsored events are to register for their event online and provide each participant with an event identification number to register for that event. The Tax Commission may request a list of participants of the event. (7-1-26) 02. Event Participants. When participants register for the event, they will state that they either have a properly executed seller’s permit, will need a temporary permit, are an Idaho small seller, or won’t be making any taxable sales at the event. (7-1-26) 03. Participant's Failure to Register for the Event. For every participant that doesn’t register for the event, the promoter is to provide a list of those participants to the Tax Commission within ten (10) days following the beginning of the event. For each participant listed, the promoter will include the following: the business name, address, phone number, and names of all individuals who own and operate the business. (7-1-26) 131. -- 132. (RESERVED) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 133 Page 75