How to Get a Reseller License in Idaho

To sell taxable goods in Idaho, resellers must obtain a Seller's Permit through the Idaho Business Registration (IBR) system. Registration is free with no application fees. You can apply online at tax.idaho.gov/ibr, which is the fastest method with processing taking 10-15 business days, or submit by mail using Form IBR-1, which takes up to four weeks.

Before applying, gather:

• EIN (if applicable)
• Social Security numbers of all owners, partners, and officers
• Expected business activity details

Idaho resellers can purchase inventory without paying sales tax by providing Form ST-101 (resale certificate) to suppliers. The permit does not expire and requires no renewal as long as ownership and business structure remain unchanged. Idaho has a 6% state sales tax rate, and returns are typically filed monthly or quarterly depending on your sales volume.