What you need to do depends on how long you plan to do business in Idaho and whether you will hire Idaho residents or bring employees from out of state. If you plan to engage in business for more than a few days, you will need to contact:
- The Idaho Secretary of State’s office to find out if you need to register your business in Idaho as a foreign corporation, LLC or partnership.
- The Idaho State Tax Commission to learn about taxes you may need to pay, permits you may need, and to establish an employee withholding tax account for your employees who live or work in Idaho. If an employee is paid $1,000 or more for work performed in Idaho, you will need to withhold Idaho income tax. This includes out-of-state employees who perform work in Idaho. If your business is involved in sales, you will need an Idaho sales tax permit.
- The Idaho Industrial Commission to learn about workers compensation insurance requirements. You may need to provide an Extraterritorial Certificate of Coverage.
- The Idaho Department of Labor to establish a state unemployment insurance tax account (required if employees are Idaho residents).
- The city clerk’s office in the city in which your business will be located or working to find out if you need a business license or another type of license or permit. If you have employees who work from home, they (not the employer) may need to secure a home occupation permit. If your business activities will occur outside city limits, check with the county clerk’s office to find out if you need a county business license or permit.
Also visit the Business Wizard to obtain a customized check-list of agencies from which you may need to obtain licenses or permits, including professional or occupational licenses for you and your employees.
