TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622XX [63-3622YY].  SMALL SELLER. (1) There is hereby exempted from the taxes imposed by this chapter sales of tangible personal property made by an individual making small sales. A small seller shall not collect or remit any state sales or use tax imposed by this chapter.

(2)  For purposes of this section, "small seller" means an Idaho resident making sales that do not exceed five thousand dollars ($5,000) in cumulative gross receipts in the current or previous calendar year. It shall not include partnerships, corporations, or limited liability corporations.

(3)  The exemption provided in this section shall not apply to:

(a)  Sales of motor vehicles, trailers, all-terrain vehicles, utility type vehicles, specialty off-highway vehicles, motorcycles intended for off-road use, snowmobiles, aircraft, vessels as defined in section 67-7003, Idaho Code, alcohol, or tobacco; or

(b)  Items purchased to be sold or incorporated into items to be sold.

(4)  A small seller with gross receipts exceeding five thousand dollars ($5,000) shall within thirty (30) days file with the state tax commission an application for a temporary seller’s permit and begin collecting sales and use tax. No temporary seller’s permit shall be issued for a period of time greater than the remaining calendar year in which sales exceeded five thousand dollars ($5,000) for a small seller. The following year, such seller shall apply for a seller’s permit under the provisions of section 63-3620(a), Idaho Code.

(5)  A small seller shall indicate on such seller’s invoice, if requested by the purchaser, that the sale was exempt from sales and use tax pursuant to the provisions of this section.

(6)  A small seller shall not permanently maintain, occupy, or use an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business or maintain a stock of goods with anticipation of exceeding gross receipts of five thousand dollars ($5,000).

(7)  A small seller may file an application with the state tax commission for a seller’s permit pursuant to section 63-3620, Idaho Code, before such seller reaches the five thousand dollar ($5,000) threshold provided in subsection (2) of this section.

(8)  Nothing in this section relieves a small seller from filing individual income tax returns for persons who meet the filing requirements under section 63-3030, Idaho Code.

(9)  A small seller with sales exceeding three thousand dollars ($3,000) annually shall keep such records for not less than four (4) years pursuant to section 63-3624, Idaho Code.

History:

[63-3622XX [63-3622YY], added 2025, ch. 86, sec. 1, p. 402.]