You need to collect sales tax when you make your first retail sale in Idaho. Most services are exempt from sales tax.  To obtain a sales and use tax permit (also called a resellers permit), you will submit IBR-1. If you need only a temporary permit, such as for sales at a trade show, you can print a temporary sales tax permit from the Idaho State Tax Commission’s website. A temporary permit is valid for 90 days for one event.

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