TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3620C.  Promoter sponsored events. (1) The operator or promoter contracting with persons for participation in a promoter sponsored event, as a prerequisite to renting or leasing space to any person for conducting business as a retailer on any premises owned or controlled by that operator or promoter, shall obtain:

(a)  Written evidence that the retailer holds a valid seller’s permit issued pursuant to this chapter or will apply to the state tax commission for a regular or temporary seller’s permit; or

(b)  A written statement from the retailer that the retailer is not offering for sale any item that is taxable under this chapter or is otherwise not required to hold a valid seller’s permit.

(2)  Such written evidence or statements shall be in such form and contain such information as the state tax commission shall require. The operator or promoter shall submit the documents to the state tax commission within ten (10) days following the beginning of the event.

(3)  (a) The state tax commission may appoint a sponsor or promoter as its agent for issuing temporary seller’s permits to participants in the event and for accounting for such permits.

(b)  A sponsor or promoter appointed to issue temporary permits under this subsection shall be entitled to a credit or refund of income or franchise taxes imposed under chapter 30, title 63, Idaho Code, in the amount of one dollar ($1.00) for each such temporary permit issued by the sponsor or promoter during the taxable year.

(4)  Any operator or promoter of a promoter sponsored event who fails to comply with this section may be subject to a minimum penalty of fifty dollars ($50.00) per event and twenty-five dollars ($25.00) for each seller over two (2) sellers for whom such records required by subsection (1) of this section are not obtained, but not to exceed one thousand dollars ($1,000) for each such event. Under no circumstances, shall an operator or a promoter be responsible for sales or use tax not remitted by a retailer at a promoter sponsored event.

(5)  The penalties provided in subsection (4) of this section shall not apply:

(a)  Unless the state tax commission shall have previously given notice to the operator or promoter or its officer, agent or employee, by certified mail, of the requirements of this section and of a violation of this section by the operator or promoter or its officer, agent or employee; or

(b)  If the operator or promoter shows that such failure was due to reasonable cause and not to willful neglect.

(6)  The state tax commission shall give notice of any penalty provided in this section and it shall assess such penalties in the manner provided for deficiencies of tax.

(7)  "Promoter sponsored event," as used in this section, means a swap meet, flea market, gun show, fair or similar activity involving a series of sales sufficient in number, scope and character to constitute a regular course of business; or any event at which two (2) or more persons offer tangible personal property or services for sale or exchange and at which a fee is charged for the privilege of offering the services or displaying the property for sale or exchange; or at which a fee is charged to prospective buyers for admission to the area where the property or services are offered or displayed for sale or exchange.

History:

[63-3620C, added 1999, ch. 204, sec. 1, p. 550; am. 2000, ch. 349, sec. 1, p. 1176; am. 2007, ch. 111, sec. 1, p. 318.]