BOISE — Farmers markets are gearing up for spring and summer. Before you start selling your products at any event, be sure you have the correct registration and permits to collect and pay Idaho sales tax.
The Idaho State Tax Commission provides sales tax guidelines and instructions at tax.idaho.gov/salesusehub (https://tax.idaho.gov/taxes/sales-use/) . To determine if you need a regular seller’s permit or a temporary seller’s permit, visit the Temporary Seller’s Permits (https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/) webpage.
If you sell at an organized event, work with the event promoter to register for the event and get a temporary seller’s permit. If you have a regular seller’s permit, you don’t need to get a temporary permit for the event, but you’ll still need to register.
Temporary seller’s permits are valid for 90 days only. If the event lasts longer than 90 days, you’ll need to get two or more permits to cover the event period.
An organized event (https://tax.idaho.gov/taxes/sales-use/permits/promoter-sponsored-events/) is where two or more people sell or exchange products and related services. Besides farmers markets, other common events include arts and crafts shows, bazaars, swap meets, flea markets, gun shows, fairs, or organized yard sales not held at the seller’s residence.
Watch the Tax Commission YouTube videos (https://www.youtube.com/playlist?list=PLo05vK3GZco0A47TvYJkQLyEz4LNamo6d) about registering for an event and filing sales taxes after the event.