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Step-by-step guide

Starting a business

Form an LLC, get tax permits and check city rules

By J&H Digital Services LLCChecked Oct 23, 20268 sources

In short

Form your LLC online with the Idaho Secretary of State for $100, get a free federal EIN from the IRS, then register for sales tax and employer accounts with one Idaho Business Registration form. Boise has no general business license, but it licenses some business types and requires a home occupation permit for home businesses.

LLC filing fee
$100 online ($120 on paper)
Processing
About 3 to 5 days for state filings (Idaho SOS, Oct 2026)
Tax permits
One online application; permit in 10 to 15 business days
Free help
Idaho SBDC at Boise State and SCORE Idaho
01

How do I start a business in Idaho?

  1. 1

    Pick a name and a registered agent

    Search SOSBiz to check the name is free. Your registered agent needs a physical Idaho street address (no P.O. boxes) and must be available during business hours. You can be your own agent once you live here.

    Time 15 minCost Free
    SOSBiz ↗
  2. 2

    File a certificate of organization

    File online through SOSBiz. Paper filing costs $20 more and paper forms without the extra fee are rejected. If you use a trade name, also file an assumed business name certificate.

    Time 20 min online; 3 to 5 days to processCost $100 online, $120 paper
    Idaho business forms ↗
  3. 3

    Get an EIN from the IRS

    You need one if you will have employees, are a single-member LLC, or in some other cases. Apply directly with the IRS; there is no fee, so avoid sites that charge for it.

    Time 15 min onlineCost Free
    IRS ↗
  4. 4

    Register for Idaho tax permits

    Use the Idaho Business Registration (IBR) application for a seller's permit (sales and use tax), withholding, unemployment insurance and other accounts. Register with the Secretary of State first. Have your EIN, owners' s, addresses, start date and expected hiring details ready.

    Time 10 to 15 business days online; up to 4 weeks by mail
    Getting tax permits ↗
  5. 5

    Check city licenses and zoning

    Boise requires licenses only for certain businesses, such as food and beverage, alcohol catering, vendors, massage, security, taxis, tree pruning and pawn shops. Most licenses are issued within 30 days; ones that need background checks take longer. Other cities have their own rules; Kuna, for example, has a home occupation business license.

    Time Up to 30 days, 45 to 60 with background checks
    Boise City Clerk licensing ↗
  6. 6

    Check state occupational licenses

    Contractors, real estate agents, health professionals, cosmetologists and many others need an Idaho license or registration.

    Idaho DOPL ↗
  7. 7

    File your annual report every year

    The report is due by the end of the month you formed the business. Filing online through SOSBiz is free. If you miss it by more than 60 days, the state can dissolve your LLC.

    Time 10 min a yearCost Free online
02

Where can I get free business help?

03

What else do people ask about starting a business in Idaho?

Do I need a seller's permit?

Yes, if you sell taxable goods or services in Idaho, including online sales to Idaho buyers. You collect the 6% sales tax and file returns with the Tax Commission.

Does Idaho have a state business license?

No general one. You register your business structure with the Secretary of State, get tax permits, and get any occupational and city licenses that apply to your work.

I already have an LLC in another state. Now what?

If you will do business in Idaho, you generally either register your existing LLC as a foreign entity in Idaho or form a new Idaho LLC. Ask the SBDC or a tax professional which fits.

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Sources (8) · Checked Oct 23, 2026

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