---
title: "Do I need a seller's permit to sell on eBay in Idaho?"
description: "No Idaho seller's permit if you sell only through registered marketplace facilitators. Selling direct needs a free permit unless you're a small seller."
canonical: https://resellerindex.com/tax/sellers-permit/idaho/
last_updated: 2026-10-23
publisher: "The Reseller Index"
---

[Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Idaho

# Do I need a seller's permit to sell on eBay or Poshmark in Idaho?

No, if you sell only on third-party sites registered with the Idaho State Tax Commission as marketplace facilitators: the Commission says those sites report your sales and collect and send in the tax, and you just need to verify that they are reporting your sales. Selling anywhere else (your own site, Facebook, a flea market, consignment) generally means a seller's permit, which is free: a regular permit, or up to three temporary permits a year for events and occasional selling, unless you qualify as an Idaho small seller with $5,000 or less in yearly sales.

The permit is issued by the Idaho State Tax Commission.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

## Idaho in short

- **Sell only on marketplaces that collect the tax:**
  No: the state says registration is not required
- **Also sell direct (own site, Facebook, flea market):**
  Yes: the state says to register; no fee
- **Resale certificate:**
  Sales Tax Resale or Exemption Certificate (ST-101)
- **Garage and occasional sales:**
  Exempt: no more than two sales in any 12 months and no more than two home yard sales in a calendar year
- **Where to register:**
  [Idaho Business Registration (IBR)](https://tax.idaho.gov/ibr)

## If you sell only on eBay, Poshmark and other marketplaces

The Commission says the only other time (besides the occasional sale and small seller exemptions) you don't need an Idaho seller's permit is when you sell only on third-party websites or social media sites registered with it as marketplace facilitators. Those sites report your sales, collect Idaho sales tax and forward it; you verify they are reporting your sales. An internet business in Idaho otherwise needs a regular seller's permit.

> "The only other time you don’t need an Idaho seller’s permit is if you sell only on third-party websites or social media sites that register with the Tax Commission as marketplace facilitators."

Idaho State Tax Commission, [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/), When you don’t need a seller’s permit

> "You’ll just need to verify they’re reporting your sales to us."

Idaho State Tax Commission, [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/), When you don’t need a seller’s permit

Idaho levies a state sales and use tax on retail sales of goods; the Commission says almost every seller in Idaho needs a seller's permit. Since June 1, 2019, marketplace facilitators collect Idaho tax on third-party sales, and those without a physical presence do so once their own and third-party Idaho sales exceed $100,000 in the current or previous year.

Sources: [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/); [Regular Seller’s Permit](https://tax.idaho.gov/taxes/sales-use/permits/permits/); [Online Sellers Guide](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/).

## If you also sell direct: your own site, Facebook, flea markets, consignment

You need a regular seller's permit if you make taxable Idaho sales anywhere other than registered marketplace facilitators and don't qualify for the occasional sales or small seller exemption or a temporary permit. Temporary permits cover a single event, or your own sales and any events, until December 31 of the current year; after three in a calendar year you need a regular permit. Selling at a promoter-sponsored event (farmers markets, swap meets, flea markets, fairs) also means registering for that event.

- **Fee:**
  Free: the Commission says applying for any of its seller's permits is free.
- **Renewal:**
  A regular permit is valid until cancelled; a temporary permit runs no later than December 31 of the year it is issued.
- **Register:**
  [Idaho Business Registration (IBR)](https://tax.idaho.gov/ibr)

> "Applying for any of these permits is free."

Idaho State Tax Commission, [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/), Temporary or regular seller's permit?

> "You can get up to three temporary seller’s permits per calendar year before you need a regular seller’s permit."

Idaho State Tax Commission, [Temporary Seller’s Permits](https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/)

Sources: [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/); [Regular Seller’s Permit](https://tax.idaho.gov/taxes/sales-use/permits/permits/); [Temporary Seller’s Permits](https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/).

## Resale certificate: buying inventory without paying sales tax

- **The form:**
  [Sales Tax Resale or Exemption Certificate (ST-101)](https://tax.idaho.gov/document-mngr/forms_EFO00149/)
- **Do you need your own permit to give one?**
  Yes: the state ties the certificate to the buyer's own permit or account number

To buy goods for resale from a seller doing business in Idaho, you give the seller a completed Form ST-101 with the nature of your business, the products you sell and your Idaho seller's permit number; the seller keeps it on file and doesn't charge tax on your future qualifying purchases. Things you buy for the business that you won't resell (display racks, shelving, supplies, price stickers), and goods you pull from inventory for your own use, are taxable.

Also accepted: For purchases from out-of-state businesses registered as Idaho retailers, the Commission says you can use the Uniform Sales and Use Tax Certificate – Multijurisdiction instead, with your Idaho seller's permit number.

### Thrift stores, estate sales and yard sales

The Commission's small seller rules turn on this: an Idaho resident who pays sales or use tax on everything it buys, keeps gross sales at $5,000 or less in the calendar year and meets the other conditions doesn't need a permit, but buying untaxed products to resell disqualifies you. So a small reseller who pays tax at the thrift store or estate sale can be a small seller; one who buys inventory tax-free on a resale certificate cannot.

> "You buy untaxed products to resell, or you buy untaxed materials specifically to be incorporated into items for resale."

Idaho State Tax Commission, [Small Seller Exemption](https://tax.idaho.gov/taxes/sales-use/exemptions/sales-and-use-taxes-exemptions-for-individuals/small-seller-exemption/), Who’s not a small seller?

Sources: [Buying Exempt for Resale](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/resale/); [Small Seller Exemption](https://tax.idaho.gov/taxes/sales-use/exemptions/sales-and-use-taxes-exemptions-for-individuals/small-seller-exemption/).

## Garage sales, yard sales and other occasional sales

Exempt: no more than two sales in any 12 months and no more than two home yard sales in a calendar year. Idaho exempts occasional sales, including home yard sales, but no more than two per individual a calendar year. The Commission says the exemption is for someone not in the business of selling: running the sale more than a few days, selling somewhere other than your own home, buying items to resell, selling for someone else on consignment, or selling items you also sell in a business all take you out of it. A homeowner with more than two yard sales and under $5,000 in yearly sales may qualify as a small seller instead.

The rule: [Idaho Code § 63-3622K(b)(8); small sellers: Idaho Code § 63-3622YY](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622K/).

> "no more than two (2) such home yard sales per individual calendar year shall be exempt"

Idaho Legislature, [Idaho Code § 63-3622K, Occasional sales](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622K/), § 63-3622K(b)(8)

Sources: [Idaho Code § 63-3622K, Occasional sales](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622K/); [Occasional Sellers](https://tax.idaho.gov/taxes/sales-use/exemptions/occasional-sales-exemption/); [Yard sales might qualify for sales tax exemption](https://tax.idaho.gov/pressrelease/yard-sales-might-qualify-for-sales-tax-exemption/).

## Worked examples

### Marketplace-only seller in Boise

Every sale goes through marketplaces registered with the Commission as marketplace facilitators. No seller's permit; keep each platform's sales report showing it collected Idaho tax, since the Commission expects you to verify it.

### A small seller who buys at thrift stores

You live in Idaho, sell $3,800 this calendar year at a few craft fairs and online, pay sales tax on every thrift-store purchase, and have no shop or warehouse. That fits the small seller rules: no permit, but because sales passed $3,000 you keep records for at least four years (the Commission says that total includes in-state, out-of-state and marketplace sales), and at each event you register with the Commission as an Idaho resident small seller, following the promoter's instructions.

### Crossing $5,000

Your direct sales reach $5,600 in October. The Commission says to start collecting sales tax immediately on sales after the first $5,000 (not on the original $5,000) and to apply for a temporary or regular seller's permit within 30 days. If gross sales then pass $7,500 in the same calendar year, the Commission says to collect or send sales tax on all sales, including the original $5,000.

## Edge cases and details

- The small seller exemption isn't available to non-residents, corporations, partnerships or LLCs, anyone with a permanent business location, or anyone who expects more than $5,000 in gross sales from any source next calendar year; it also never covers motor vehicles, trailers, ATVs, boats, aircraft, lodging, alcohol or tobacco.
- The small seller exemption ends once gross sales pass $5,000 in a calendar year: the Commission says to start collecting tax at once and apply for a permit within 30 days, and past $7,500 to collect or send sales tax on all of that year's sales, the first $5,000 included.
- A yard sale held with family, friends or neighbors counts as one sale for each of you. Organized sales that charge admission, or with two or more sellers paying to sell, are promoter-sponsored events and don't qualify for the yard sale exemption.
- The Commission says the same two-sale limit applies when you sell your own things online: a group of your own items sold at one time counts as one sale, like an online yard sale. Reselling items, or selling other people's items on consignment, rules the occasional sales exemption out.
- Nonprofits and religious groups selling at events or anywhere else need a seller's permit and collect tax unless an exemption applies; those hosting bazaars or fairs are promoters who must register the event unless it meets specific criteria.
- A seller's permit can't be carried over from a business you buy; the Commission says to ask for a Successors' Liability Clearance Letter before buying and to apply for a new permit when the sale is final.
- Starting to sell before applying for a permit can bring a fine; the Commission says to keep a copy of your application if you sell while waiting for the permit, collect the tax, and send it in when the permit and returns arrive.

## What to do

1. Marketplace-only: keep each platform's sales reports and check that it collects Idaho tax on your orders, as the Commission asks.
2. Selling a little in person: see whether the small seller exemption fits (Idaho resident, $5,000 or less a year, tax paid on what you buy); if not, get a free temporary or regular permit through Idaho Business Registration.
3. Buying inventory tax-free: that takes a seller's permit and Form ST-101 (or the multijurisdiction certificate for out-of-state suppliers registered in Idaho).
4. Unsure whether yard sales or event sales have become a business? Check with a tax professional or the Commission.

## Common questions

### Is an Idaho seller's permit free?

Yes. The Commission says applying for any of its seller's permits, temporary or regular, is free.

### Do I need a permit to sell at an Idaho flea market or craft fair?

Generally yes: anyone selling at a promoter-sponsored event registers for that event and needs a seller's permit unless they qualify as a small seller. Up to three temporary permits a year are available before a regular permit is needed.

### How many yard sales can I have in Idaho without a permit?

Two per calendar year under the occasional sales exemption, held at your own home, with your own things. More than two with under $5,000 in yearly sales may still qualify under the small seller exemption.

### Can an Idaho small seller use a resale certificate?

No. The Commission says buying untaxed products to resell disqualifies you from the small seller exemption; small sellers pay sales or use tax on everything they buy.

## Related

- [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/)
- [Idaho: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/idaho/)
- [Hawaii: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/hawaii/)
- [Illinois: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/illinois/)
- [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/)
- [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/)
- [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/)

## General information, not tax or legal advice

This page summarizes Idaho's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Idaho State Tax Commission directly.

## Sources

Official pages this page is built from, with the day each was read.

- Idaho State Tax Commission: [Who Needs a Seller’s Permit?](https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/), dated Oct 5, 2026; read Oct 23, 2026. Who needs a permit; marketplace-only exception; free permits; events; internet businesses.
- Idaho State Tax Commission: [Regular Seller’s Permit](https://tax.idaho.gov/taxes/sales-use/permits/permits/), dated Jul 2, 2025; read Oct 23, 2026. When a regular permit is needed; registering the business first; locations.
- Idaho State Tax Commission: [Temporary Seller’s Permits](https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/), dated Aug 5, 2025; read Oct 23, 2026. Two kinds of temporary permit; three per calendar year.
- Idaho State Tax Commission: [Online Sellers Guide](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/), dated Jun 7, 2024; read Oct 23, 2026. Marketplace facilitator law since June 1, 2019; $100,000 threshold.
- Idaho State Tax Commission: [Small Seller Exemption](https://tax.idaho.gov/taxes/sales-use/exemptions/sales-and-use-taxes-exemptions-for-individuals/small-seller-exemption/), dated Jul 1, 2026; read Oct 23, 2026. Small seller conditions, $3,000 records rule, crossing $5,000.
- Idaho State Tax Commission: [Buying Exempt for Resale](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/resale/), dated Mar 1, 2024; read Oct 23, 2026. Form ST-101, multijurisdiction certificate, taxable business purchases.
- Idaho State Tax Commission: [Occasional Sellers](https://tax.idaho.gov/taxes/sales-use/exemptions/occasional-sales-exemption/), dated Oct 5, 2026; read Oct 23, 2026. Occasional sales exemption conditions.
- Idaho State Tax Commission: [Yard sales might qualify for sales tax exemption](https://tax.idaho.gov/pressrelease/yard-sales-might-qualify-for-sales-tax-exemption/), dated Jul 19, 2023; read Oct 23, 2026. What takes a yard sale out of the exemption; shared sales; promoter events.
- Idaho Legislature: [Idaho Code § 63-3622K, Occasional sales](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622K/); read Oct 23, 2026. Occasional sales exemption and the two-yard-sale limit.

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