IDAPA 35.01.02.070 — PERMITS (RULE 070)

Section 63-3620, Idaho Code
01.
Requirements for Obtaining Permits. All retailers, wholesalers and other persons required to
collect sales tax must obtain a permit from the Commission before engaging in business. No fee is required for the
initial sales tax permit.
(3-31-22)
a.
Every wholesaler, retailer or other person required to collect sales tax must apply for a permit on
the form prescribed by the Commission. Application forms may be obtained by contacting any Commission office.
The application for a permit must list each place of business operated by the same person, firm or corporation. The
permit must be posted in a conspicuous place at each location for which it is issued. A separate permit number must
be obtained for each business name.
(3-31-22)
0.54 - 0.70
-
.04
0.71 - 0.87
-
.05
0.88 - 0.99
-
.06
Dollar Amount
of Sale
Tax
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 072
Page 64
b.
Example 1: Corporation A operates the businesses named B, C, and D. Three (3) permit numbers
are required, regardless of how many locations operate using the business names B, C, and D.
(3-31-22)
c.
Example 2: Corporation E operates three locations, using the business name F. Only one permit
number is needed, since all locations have the same business name.
(3-31-22)
02.
Out-of-State Seller. An out-of-state seller desiring to conduct business as a seller within Idaho
needs a seller's permit. This requirement also applies to any salesmen user's agents who solicit orders for nonresident
sellers.
(3-31-22)
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 department
may be included in the tax return of the lessor. When the lessee conducts the leased department in the same manner as
a separate business and keeps separate business records, the lessee must apply for a sales tax permit.
(3-31-22)
04.
Cancellation of Sales Tax Permits. It is the responsibility of a permit holder to notify the
Commission in writing 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 of the business or business location to another party who will be responsible for
remitting the sales tax. This notice must include the following information.
(3-31-22)
a.
This notice must include the date of closure, date of sale or date of lease. If the permit holder does
not continue to operate a business under that permit number, the notice must state that the permit should be canceled.
The permit holder must return the permit or send a written statement that the permit has been destroyed. If the permit
holder has sold or leased his business, the notice must state the last day of operation and the name of the new owner
or lessee.
(3-31-22)
b.
If this information is not furnished to the Commission and the new owner or lessee continues
operation of the business on the previous owner's or operator's permit, without filing for and obtaining a new permit,
the original permit holder may be held responsible for all tax liability incurred during the period that the new owner
or lessee operated a business under the previous owner's permit.
(3-31-22)
05.
Suspension of Sales Tax Permits. The permit holder must notify the Commission in writing of the
anticipated discontinuation of a business due to seasonal operation or for any other reason. This notice must contain
the date of closure and anticipated date of reopening. Upon receipt of this information, returns will be suspended
during the period of closure.
(3-31-22)
06.
Requirements of Holding a Seller's Permit. A seller's permit may be held only by persons
actively engaged in making retail sales subject to Idaho sales tax. Any person holding a permit who fails to meet this
requirement must surrender the permit to the Commission for cancellation. If a permit is held by a person who has
reported no sales for a period of twelve (12) consecutive months, the Commission may revoke the permit and require
the holder to return the permit to the Commission or provide a sworn statement that the permit has been destroyed by
the holder.
(3-31-22)
07.
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.
(3-31-22)
08.
Temporary Seller's Permits. The Commission may issue temporary seller's permits valid for the
period of time shown on the face of the permit. No temporary seller's permit will be issued for a period of time
greater than ninety (90) days.
(3-31-22)