State and Local Licensing
To sell alcoholic beverages by the drink, contact the following agencies:
- Idaho State Police, Alcohol Beverage Control Division for a state license
- County sheriff’s office or Idaho State Police for background checks and fingerprints
- County clerk or recorder’s office for a county license
- City clerk’s office to obtain a local license. (Businesses located outside city limits will secure a specialty liquor license, not a city permit.)
- Idaho State Tax Commission to obtain a beer or wine tax permit and a sales tax permit (reseller’s permit)
Idaho alcohol laws – Idaho Statute Title 23
The following documents are needed to apply for a license:
- Completed application (obtained from Idaho State Police Alcohol Beverage Control),
- A copy of applicant’s retail beer license
- Fingerprint cards and fees to cover the cost of background checks for everyone listed on the application
- A copy of the lease agreement or proof of ownership of the property where the alcohol will be served, including a detailed description of the premises, proof of zoning approval and a copy of the city or county building occupancy permit
- A copy of the most recent health department facility inspection
- If food is sold, a copy of the menu with individually priced items
- Names and addresses of all persons having a financial interest in the business, including mortgage holders, lease holders and silent partners
- a copy of the business’s entity registration (corporation, LLC, etc.) filed with the Idaho Secretary of State’s office
- Detailed financial statements for the business and each person listed on the application
- permit secured from the ID State Police Alcohol Beverage Control Division are needed. An Idaho sales tax permit and a wine tax permit must be secured from the Idaho State Tax Commission. Individuals bringing wine into Idaho for personal use pay use tax. Both a wine license and a direct shippers
- Wine Catering Permit: Needed to serve and sell wine at an event.
- direct shipment of beer to a residence is illegal. It is also illegal for a distributor to pay for the exclusive right to distribute the products of small breweries. The
- Strong Beer: Beer containing more than 4% alcohol, called “strong” beer, is taxed as wine.
If the alcohol content of kombucha is 0.5% or more at any time during production or bottling, it is considered an alcoholic beverage and Federal Alcohol and Tobacco Tax and Trade Bureau regulations apply.
Change in Brewery or Winery Ownership or Control
When a brewery or winery changes ownership, registered entity type, or there is a change in physical or legal control of the business (new stockholders or LLC managers), the U. S. Treasury Alcohol and Tobacco Tax and Trade Bureau should be contacted. Business activities may be suspended until the new owners are approved.