CraftShow Events

Sales Tax for Craft Show Vendors in Idaho

Last researched September 14, 2026 Sources: Idaho State Tax Commission High confidence

Short answer

Idaho craft vendors usually need a free seller's permit: temporary (one event or the rest of the year) or regular [1][2]. Everyone selling at a promoter-sponsored event must register for it using the promoter's Event ID [3]. Residents selling $5,000 or less a year may qualify for the small seller exemption but must still register for events [4]. The state rate is 6% [5].

Registration
Seller's Permit (temporary event-specific, temporary all-events, or regular)
Cost
Free
State base rate
6% As of: 2026-04-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/

Who needs to register

  • Craft fair sellers are the typical temporary permit holders: sellers who "sell at events such as farmers markets or craft fairs" [1]
  • General rule: "Almost every seller in Idaho needs a seller's permit." [2]
  • Frequency: sellers who "Make more than two sales during any 12-month period, unless they meet the definition of a small seller." [2]
  • Small seller exemption: it "typically applies to individuals who sell things like crafts, baked goods, art, or homegrown fruits and vegetables." [4]
  • Small seller conditions include "Your gross sales are $5,000 or less in this calendar year." [4] They also include "You operate as an individual or sole proprietorship." [4]
  • Businesses organized as entities do not qualify: "You're operating as a corporation, partnership, or limited liability company (LLC)." [4]
  • Small sellers still register for events: "Register with us if you sell at an event. The promoter will have instructions." [4]
  • Event registration for everyone: "All participants at a promoter-sponsored event need to register for the event using the Event ID from the promoter." [3]
  • Nonprofits: "Religious groups and nonprofits that sell at events (or anywhere else) must get a seller's permit" unless an exemption applies [2]

The permit or registration

  • Cost: "Applying for any of these permits is free." [2]
  • Two temporary types: "There are two kinds of temporary seller's permits." [1]
  • All-events temporary permit: "This permit is good for selling at your own sales activities and any Idaho events." [1]
  • Event-specific temporary permit: "This permit is good only for selling at one specific event." [1] It is "valid for the length of the event, up to December 31 of the current calendar year." [1]
  • Limit: "You can get up to three temporary seller's permits per calendar year before you need a regular seller's permit." [1]
  • How to apply (own sales and any events): "Go to TEMPORARY seller's permit and choose Seller WITHOUT event ID at the bottom of the page." [1]
  • How to apply (specific event): "Contact the event promoter for instructions." [1]
  • Regular permit holders: "If you have a regular seller's permit, you don't need to get a temporary permit for the event, but you'll still need to register." [6]
  • Exclusions: temporary permits are not available to sellers who "Sell, lease, or rent out vehicles." [1]
  • Duration conflict: a 2023 press release says "Temporary seller's permits are valid for 90 days only." [6]. The current permit pages describe validity up to December 31 (see gaps).

Collecting and filing

  • Rate: "Idaho's sales tax rate is 6%." [5]
  • Local taxes: "Some Idaho resort cities have a local sales tax" [7]
  • Regular permit at an event: "Report event sales with your other sales by your normal due date." [3]
  • Event-specific temporary permit: "Report your sales no later than 15 days after the event ends." [3]
  • All-events temporary permit: "Report event sales with your other sales within 15 days after your permit expires." [3]
  • Exceeding the small seller limit: "Immediately begin collecting sales tax." [4] Then "Apply for a temporary or regular seller's permit within 30 days." [4]
  • Small seller records: "Keep records for at least four years, if sales exceed $3,000." [4]

Organizer / promoter obligations

  • Registration: "As the event organizer, you're considered a promoter and your event is considered a promoter-sponsored event. You must register your event" [3]
  • Definition: an event "where two or more retailers offer, sell, or exchange products or services" with a fee to appear or to enter [3]
  • Regular series: "farmers markets, swap meets, flea markets, gun shows, and fairs." [3]
  • Event ID: after registration, "we'll send you an email with an Event ID." [3]
  • Ensuring compliance: "As a promoter, you are responsible for ensuring all participants register for the event." [3]
  • Penalty: "You could be charged a penalty of $25 per participant (to a maximum of $1,000)" [3]
  • Admissions: "You must collect sales tax on the price of any admission you charge." [3]
  • Nonprofit hosts: "Religious groups and nonprofits that host events like bazaars or fairs are promoters." [2]

Food and other special cases

  • Small seller exemption examples include "baked goods" [4]
  • Items never covered by the small seller exemption include "Motor vehicles" and "Lodging" [4]

Sources

  1. Temporary Seller's Permits (last updated August 5, 2025) — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/ — temporary permit types, limit, how to apply
  2. Who Needs a Seller's Permit? (last updated March 16, 2026) — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/ — who needs a permit, free permits, nonprofits
  3. Promoter-Sponsored Events (last updated August 22, 2025) — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/promoter-sponsored-events/ — event registration, reporting deadlines, promoter duties and penalty
  4. Small Seller Exemption (last updated July 1, 2026) — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/exemptions/sales-and-use-taxes-exemptions-for-individuals/small-seller-exemption/ — $5,000 exemption, conditions, event registration
  5. Sales and Use Taxes: Basics Guide (last updated April 1, 2026) — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/online-guide/ — 6% rate
  6. Farmers markets, events sellers reminded to collect and pay sales tax (press release, last updated June 26, 2023) — Idaho State Tax Commission — https://tax.idaho.gov/pressrelease/farmers-markets-events-sellers-reminded-to-collect-and-pay-sales-tax-2/ — regular permit holders still register; 90-day statement
  7. Local Sales Tax — Idaho State Tax Commission — https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/ — resort city local sales taxes

What we could not confirm

  • Confidence: high. The Tax Commission has current, dedicated pages for temporary permits, promoter events and the small seller exemption, and they agree with each other.
  • Conflict: the June 2023 press release says temporary permits are "valid for 90 days only". The current Temporary Seller's Permits page (August 2025) and Who Needs a Seller's Permit page (March 2026) say permits can last up to December 31. The newer pages are treated as current.
  • Resort city local sales tax rates and which cities levy them were not reviewed.
  • The small seller exemption also has a $7,500 rule (tax on all sales once gross sales exceed $7,500). Its details were not fully reviewed.
  • Filing frequency for regular permit holders was not reviewed.
  • The 6% rate is from the Basics Guide (last updated April 1, 2026).