Idaho State Licensing

Important Points:

• A state business license is required only for certain types of business in Idaho.
  • You may need city and/or county business licenses

How to Get a Business License in Idaho:

• If you plan to hire at least one employee, contact the Internal Revenue Service to get a Federal Employer’s Identification Number, and to request your w-4, SS-4, Circular E and Publication 334 forms.
• Register your business entity with the Idaho Department of Commerce.
• Use the Idaho Small Business Solutions Business Wizard to determine if your business needs a license and how to apply for one.
• Contact your local clerk or recorder's office to find out if you need local business license or permits. Find the contact information for local clerk’s office.
• See if you need a professional license to operate your business.

Idaho State Sales Tax:

• Idaho's state sales tax is 6%.
  • Food sales are taxed.
  • Prescription drugs are not taxed.
  • Some Idaho resort cities, counties and districts have additional local option sales tax. Get more information here.
• Idaho also has a use tax, which is at the same rate as the general sales tax.

Useful Links:

• Idaho Government: Starting a Business Resources
• Starting a Business in Idaho (PDF)
• Running a Business in Idaho
• SCORE Counselors to America’s Small Business