Licenses, Permits and Registrations

Occupational Licenses: Information on industry-specific and occupation-specific licenses and permits is found in the Business Wizard. After answering a few questions, you will receive a customized checklist of agencies to contact with links to their websites.

Business Registration: All businesses except sole proprietors who use their full name as the business name need to register a name and entity type with the Idaho Secretary of State’s office before conducting business. For information about the entity types recognized in Idaho, see Legal Structure. Idaho does not have a state business license. Registering your business is a registration, not a license.

Sales Tax Permit, Withholding, Unemployment Insurance and Lodging Tax Accounts:

Most businesses need to register and secure certain tax permits.

You must complete the Idaho Business Registration form if you have employees, including employees in a joint employment agreement (PEO), if you are an Idaho corporation, or a foreign corporation with Idaho resident officers.
You must complete the IBR form if you rent short-term lodging through any means, except through short-term rental marketplaces that are registered with the Idaho State Tax Commission and send in taxes for all related sales. See
tax.idaho.gov/lodging.
You probably need a seller’s permit (sales tax permit) if you sell or rent taxable goods or services such as recreational fees or admission fees. See tax.idaho.gov/WhoNeedsSellers for the types of seller’s permits and exemptions that might apply.

Local Option Sales and Lodging Taxes: Some resort communities collect a local sales tax in addition to the state sales tax. Others collect both a local sales tax and a local lodging tax. Check with your city clerk’s office for information.

City and County Business Licenses: Your business may be subject to city and/or county regulations specific to your location. Contact your local City Clerk or County Clerk or Recorder’s office to find out if you need a local business license, a home occupation permit or other local permits. Some business activities, such as taxis and tree trimmers, are licensed at the local level.

Alcoholic Beverage Licensing: See the Assistance Resources section of this site.

Professional Licensing Boards:

We do our best to keep this site current when the federal government, Idaho legislature, cities, and counties add or change licensing requirements. However, we make no guarantee that the licensing requirements shown on this site are complete.

If your business activity, profession, product, or service is not listed in the Business Wizard, you can verify whether your business is subject to special licensing or taxing requirements by contacting your city or county clerk’s office, your attorney, or your CPA. If you have exhausted these resources and still haven’t found the information you need, you may also Contact Us to research your licensing requirements. Only business activities requiring additional industry-specific or occupation-specific licenses or permits or those subject to special taxes are listed in the Business Wizard.

If you know of a licensing requirement that is not listed or one that needs to be updated, please contact us.