This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
Anyone making retail sales of taxable goods in Idaho, including handmade crafts at fairs, must hold a seller's permit and collect Idaho sales tax. Occasional sellers can use temporary permits (capped at three per calendar year), and very small hobby sellers may qualify for the new small seller exemption below.
10 to 15 business days online through Idaho Business Registration; temporary permits are requested through the TAP portal using the event promoter's Event ID.
Idaho offers two temporary permit types: one covering your sales through the end of the calendar year, and one for a single specific event, registered with the promoter's Event ID and filed within 15 days after the event ends. State law caps you at three temporary permits per year before a regular permit is required.
The occasional sales exemption (two or fewer sales in 12 months, not holding yourself out as a seller) rarely fits fair vendors. More useful is Idaho's small seller exemption (Idaho Code 63-3622YY, effective July 1, 2025): resident individuals or sole proprietors with $5,000 or less in gross sales in both the current and prior years, no business entity, and no permanent location need no permit and do not collect sales tax, though they still pay tax on their materials and still register for events with the promoter's Event ID, marking that they make no taxable sales.
The state rate is 6 percent. Twenty-two resort cities (Ketchum, Sun Valley, McCall, Sandpoint, and others) levy their own local option taxes, administered by the cities themselves, and each decides whether general retail is covered, so contact the city directly when selling at a resort city event.
Idaho has no general state business license, but you may need a local business license or home occupation permit, so check with the city or county clerk where you live and where the event is held.
Selling without a required permit carries a civil penalty of up to $100, with each day counting as a separate offense (Idaho Code 63-3620).
Promoters of events with two or more sellers must register the event online with the Tax Commission before it starts, share the Event ID with all participants, and ensure every participant registers, with participant information due within 10 days after the event begins. Non-compliant promoters face $25 per participant up to $1,000.
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Anyone making retail sales of taxable goods in Idaho, including handmade crafts at fairs, must hold a seller's permit and collect Idaho sales tax. Occasional sellers can use temporary permits (capped at three per calendar year), and very small hobby sellers may qualify for the new small seller exemption below.
Idaho Seller's Permit (regular or temporary), issued by the Idaho State Tax Commission. Cost: Free (Idaho Code 63-3620 says permits are issued without charge). 10 to 15 business days online through Idaho Business Registration; temporary permits are requested through the TAP portal using the event promoter's Event ID.
The occasional sales exemption (two or fewer sales in 12 months, not holding yourself out as a seller) rarely fits fair vendors. More useful is Idaho's small seller exemption (Idaho Code 63-3622YY, effective July 1, 2025): resident individuals or sole proprietors with $5,000 or less in gross sales in both the current and prior years, no business entity, and no permanent location need no permit and do not collect sales tax, though they still pay tax on their materials and still register for events with the promoter's Event ID, marking that they make no taxable sales.
The state rate is 6 percent. Twenty-two resort cities (Ketchum, Sun Valley, McCall, Sandpoint, and others) levy their own local option taxes, administered by the cities themselves, and each decides whether general retail is covered, so contact the city directly when selling at a resort city event.
Idaho has no general state business license, but you may need a local business license or home occupation permit, so check with the city or county clerk where you live and where the event is held.
Browse upcoming craft fairs in Idaho with booth fees and application deadlines, read our picks for the best Idaho craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.