You need to collect sales tax when you make your first retail sale in Idaho. Most service businesses are exempt from sales tax with some exceptions. To obtain a sales and use tax permit (also called a resellers permit), you will submit IBRS. 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. In addition to products, sales tax is charged on rented equipment, including golf and bowling shoes and equipment and on admission fees.