Idaho Form 51: How to File for a Sales Tax Permit

The Idaho Business Registration (IBR) application is the document used to apply for a sales and use tax permit. This permit is a legal requirement for businesses planning to sell tangible goods or offer taxable services within the state. Securing this permit through the Idaho State Tax Commission officially registers your business, authorizing you to collect sales tax from customers on behalf of the state.

Who Must Obtain a Sales Tax Permit

Any individual or business entity engaging in specific commercial activities within Idaho must obtain a seller’s permit. This requirement applies to those who sell, rent, or lease tangible personal property, which includes goods like electronics and clothing. It also extends to businesses providing services that are designated as taxable, such as repair work or admission charges. For example, a retail store, a restaurant, or an auto repair shop would all be required to file for a permit.

The obligation to register is not limited to businesses with a physical storefront. A remote seller with gross receipts exceeding $100,000 from Idaho sales in the current or prior calendar year also establishes an economic nexus and must register. This includes online retailers and businesses that store inventory within the state, such as those using third-party fulfillment centers.

Information Needed to Complete the Application

You will need your Federal Employer Identification Number (FEIN) from the IRS; if you are a sole proprietor without employees, your Social Security Number (SSN) will suffice. The legal name of your business and any “Doing Business As” (DBA) name must be provided, along with the physical address of the business and its mailing address.

You must also identify your business structure, such as a sole proprietorship, partnership, or corporation, and provide details for all owners or corporate officers. A key piece of information is the North American Industry Classification System (NAICS) code that best describes your primary business activity. You can find the appropriate code by searching the official U.S. Census Bureau website. The application, available as a downloadable PDF or through an online portal, will require these specific data points to be completed.

How to Submit Your Application

Once you have completed the Idaho Business Registration application (the paper version is Form IBR-1), you have two options for submission. For those preferring a paper trail, the completed and signed Form IBR-1 can be mailed to: Idaho Business Registration, PO Box 36, Boise, ID 83722-0410. Ensure all fields are accurately filled and the form is signed by an authorized individual before mailing.

Alternatively, the most efficient method is to apply online through the Idaho State Tax Commission’s web portal. After submission, you can expect to receive your sales tax permit number and a Taxpayer Access Point (TAP) code by mail, typically within 5 to 10 business days, which you will need to manage your account online.