Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.130 - PROMOTER SPONSORED EVENTS

01. Promoter's Responsibility. Promoters of promoter sponsored events, as defined in Section 63- 3620C, Idaho Code, are to obtain a completed copy of the sales tax declaration section of Form ST-124, Idaho Sales Tax Declaration, from each participant at an event. The promoter obtains pre-numbered Forms ST-124 from the Commission. The promoter is to forward a copy of the completed Form ST-124 to the Commission within ten (10) days following the beginning of the event. The promoter may also maintain a copy in its file. The Commission may request from the promoter a master list of participants to be submitted in addition to the completed Forms ST-124.

02. Use of the Form ST-124. The promoter will provide each participant with the Form ST-124. Upon completing the sales tax declaration section of the form, the participant returns it to the promoter. In this section, the participant states that the participant either has a valid seller's permit, will use Form ST-124 as a temporary seller's permit for the event, or will not make any taxable sales at that event. If a participant uses Form ST-124 as a temporary seller's permit, the promoter will be considered the issuer of that permit as an agent of the Commission. The Form ST-124's sales tax declaration includes the following:

03. Participant's Failure to Provide a Form ST-124 to the Promoter. For every participant that does not provide the completed sales tax declaration portion of Form ST-124 to the promoter, the promoter is to provide to the Commission a list of those participants within ten (10) days following the beginning of the event. For each participant listed, the promoter will include the following: the business name, address, phone number, and names of all individuals who own and operate the business.

04. Temporary Seller's Permit Issued by Promoter. Before a promoter may claim the income tax credit provided for by Section 63-3620C, Idaho Code, the promoter will forward a completed Form ST-124 to the Commission for each Form ST-124 used as a temporary seller's permit.

05. Promoter's Sales Tax Liability. The promoter will not be held responsible for collecting sales tax on sales made by participants other than sales made by the promoter himself.