IDAPA 35.01.02.130 — PROMOTER SPONSORED EVENTS (RULE 130)

Sections 63-3620, 63-3620C, Idaho Code
01.
Promoter's Responsibility. Promoters of promoter sponsored events, as defined in Section 63-
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 133
Page 121
3620C, Idaho Code, are to obtain a completed copy of the sales tax declaration section of Form ST-124, Idaho Sales
Tax Declaration, from each participant at an event. The promoter obtains pre-numbered Forms ST-124 from the
Commission. The promoter is to forward a copy of the completed Form ST-124 to the Commission within ten (10)
days following the beginning of the event. The promoter may also maintain a copy in its file. The Commission may
request from the promoter a master list of participants to be submitted in addition to the completed Forms ST-124.
(3-31-22)
02.
Use of the Form ST-124. The promoter will provide each participant with the Form ST-124. Upon
completing the sales tax declaration section of the form, the participant returns it to the promoter. In this section, the
participant states that the participant either has a valid seller's permit, will use Form ST-124 as a temporary seller's
permit for the event, or will not make any taxable sales at that event. If a participant uses Form ST-124 as a temporary
seller's permit, the promoter will be considered the issuer of that permit as an agent of the Commission. The Form
ST-124's sales tax declaration includes the following:
(3-31-22)
a.
The name of the promoter sponsoring the event, the name of the event, the event location, and the
dates of the event.
(3-31-22)
b.
The name, address, and phone number of participant in the event.
(3-31-22)
c.
Either:
(3-31-22)
i.
The participant's valid seller's permit number; or
(3-31-22)
ii.
A statement from the participant that the Form ST-124 will be used as a temporary seller's permit
for the event; or
(3-31-22)
iii.
A statement from the participant that no taxable retail sales will be made at this event.
(3-31-22)
d.
Other information the Commission may deem necessary.
(3-31-22)
03.
Participant's Failure to Provide a Form ST-124 to the Promoter. For every participant that does
not provide the completed sales tax declaration portion of Form ST-124 to the promoter, the promoter is to provide to
the Commission a list of those participants 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.
(3-31-22)
04.
Temporary Seller's Permit Issued by Promoter. Before a promoter may claim the income tax
credit provided for by Section 63-3620C, Idaho Code, the promoter will forward a completed Form ST-124 to the
Commission for each Form ST-124 used as a temporary seller's permit.
(3-31-22)
05.
Promoter's Sales Tax Liability. The promoter will not be held responsible for collecting sales tax
on sales made by participants other than sales made by the promoter himself.
(3-31-22)