Your best bet is to go through the Business Wizard on this site. You will be asked five questions about your business and then provided with a checklist of agencies you need to contact, the reason to contact them, and a hot link to the agency's Web site. 

Also visit the Legal Structure/DBAs section of this site for help in choosing and registering a business entity form and registering your business name.

You may also want to call your local city clerk's office to find out if you need a business license. Some communities license only a few business activities; others license all businesses. You will find a list of city clerks at http://www.idahobizhelp.org/regional/City_Clerks.htm

I don’t know where to start. I have never been in business before. Who can help me?

Click on the Business Assistance button to the left. Under Business Formation and Expansion you will see links to the Small Business Administration, the Idaho Small Business Development Center, and SCORE. All three organizations work with start-ups. Click on the link for each organization to find a location near you, then make an appointment for a free consulting session.

First, click on the Employer Issues button to the left and review the information there. Then, click on the Employee or Independent Contractor button on that page and review the information. You can have legal problems if you classify a worker in the wrong category.

Next, go through the Business Wizard and under Question 3 select either "Employees" or "Both"  (Employees and Independent Contractors). The resulting Checklist will give you contact information for the agencies that regulate employment issues. Contact them to learn what you must do to comply with their requirements.

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What kind of licenses do I need to do business in Idaho?

It depends on your type of business; there are different types of licenses and not all business activities need a special license. To find out if your business needs one, click on the Licenses button to the left and review the information there. Then, go through the Business Wizard, and in Section 2, check all the items that may apply to your business. At the end of the Wizard you will get a Checklist telling you which agencies license each activity. If your business's primary activity doesn't appear in Section 2, then you may not need a special license. However, depending on your business, you may still be licensed at the local (city and county), and/or federal level. Your employees may also need individual occupational licenses, depending on your business activities.

Some cities in Idaho require some or all businesses to obtain a city business license. To find out if your city licenses businesses, call your local city clerk's office. A list of city clerk's offices with contact information can be found at City_Clerks.htm. If your business will be located outside the city limits, contact your county clerk or recorder's office to find out if you need a county business license.

If you plan to sell a product or offer certain types of services, you may need a sales tax permit, also called a reseller's permit. Contact the State Tax Commission for information or visit the Taxes section of this site.

If you plan to have a home-based business, visit the Hot Topics section of this Web site to find out what additional licenses or permits you may need and other special requirements that may affect your business. Also choose "Home Business" in addition to your business activity when you go through the Business Wizard.

You can do a Business Entity Status Search on the Idaho Secretary of State’s Web site using the form found at http://www.accessidaho.org/public/sos/corp/search.html?SearchFormstep=crit. After entering the name you want to use, the site will tell you if it is already being used in Idaho. You may also want to look for similar names that are spelled differently or contain a slight variation, such Shoppe instead of Shop. Also do an Internet search to find regional or national companies using the same or a similar name. You may want to avoid choosing a name similar to an existing business, either one registered in Idaho or a nationally known company. Your business could be confused with the other business and that may not be in your best interests, particularly if the other business has a questionable reputation or has financial problems.

Once you decide on your business name, you can print the form to apply for an Assumed Business Name (also called a DBA) from the same Web site. 

If you plan to organize your business as a corporation or an LLC, you must choose a unique name not currently in use in Idaho. For information visit http://www.sos.idaho.gov/corp/corindex.htm.

For information on protecting your business name, go to DBAs, Trademarks, Service Marks on the Hot Topics page of this site. Also visit the Legal Structure/DBAs section of this Web site for more information on registering a business name and entity type.

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How do I obtain a permit  to make retail sales in Idaho?

To make retail sales in Idaho, you will need to obtain an Idaho sales tax permit by completing form IBR-1, Idaho Business Registration. The application can be completed on-line at https://labor.idaho.gov/applications/ibrs/ibr.aspx.  

If you plan to sell your products for only a short time, such as at a festival or trade show, you can obtain a temporary sales tax permit from the Idaho State Tax Commission.

The Legal Structure/DBAs page on this site contains a description of each entity type. Also check the Legal Structure/Business Entity Descriptions information on the Links section of this site. Then, if you are still not sure which legal entity is right for you, contact the Small Business Administration, your nearest Idaho Small Business Development Center, or your regional SCORE office. They are listed under Business Formation and Expansion on the Business Assistance button to the left. A counselor will explain the various types of legal entities and help you choose the best one for your business.

You may want to contact an attorney and/or an accountant to make sure you have selected the best entity type for your particular type of business because your entity choice will affect the taxes you pay and how you pay them. 

Once you have decided on a business type, you can download the necessary forms from the Secretary of State’s Web site at http://www.sos.idaho.gov/corp/corindex.htm. If you choose to register as anything other than a sole proprietorship, you may need to have an attorney prepare the proper documents for you.

To change from one business entity type to another, check the information found on the Legal Structure/DBAs section of this site. You may need the assistance of an attorney and an accountant to properly close your existing entity type, pay any taxes owed, and file for the new type.

If you are a corporation and you want to change your name or status, you must file Articles of Amendment. Visit the Secretary of State’s  Web site for more information.

When you change entity type, you need to contact the Internal Revenue Service (IRS) to determine how your tax reporting may change. You may need to file a final tax report for your old entity type. Information is available on this Web site at http://www.idahobizhelp.org/legal_ent.htm#Canceling. You may also need to contact the Idaho State Tax Commission. If you have employees and are required to withhold unemployment taxes, you may also need to contact the ID Department of Labor to be certain their records are updated.

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I am thinking of giving up my business. How do I make that decision? What do I need to do to close the business?

You will need to contact several agencies to dissolve your business. Begin by clicking on the Business Assistance button to the left where you will find a list of agencies under Business Sale/Dissolution. You will see the Idaho Small Business Development Center and SCORE listed as contacts. Contact the nearest office to make an appointment for a consulting session.  A counselor can help you through the process.

Click on the Business Assistance button to the left. Then, under Consulting/Counseling, you will see the Idaho Small Business Development Center, Small Business Administration, and SCORE. Contact the nearest office to make an appointment for a consulting session.

Businesses that engage in temporary retail sales or solicitation of sales for future delivery, including businesses that sell door-to-door or at festivals, events, and trade shows, must obtain a vendor’s permit, a solicitor’s permit, or a temporary vendor’s permit. Contact the City Clerk’s office in the city where you will be doing business.

If you are engaged in door-to-door sales, you and each of your employees may need to obtain a permit in every city where you work. Each of you will have to undergo a background check before the permit is issued and you may have to post a bond. 

You will also need an Idaho sales tax permit or a temporary sales tax permit. You can obtain a permanent permit on-line by completing form IBR-1 found at https://labor.idaho.gov/applications/ibrs/ibr.aspx. If you need only a temporary sales tax permit for a specific event lasting a short period of time, call the State Tax Commission for information. 

If you will be selling at a promoter-sponsored exhibit or show, the promoter will ask you to complete Form ST-124, "Idaho Sales Tax Declaration, Promoter-Sponsored Event." If your business doesn’t have an Idaho seller’s permit, you will receive a temporary permit from the promoter when you complete the ST-124.

If you want to sell to either the state or federal government, you must first register to become a government contractor. See Government Contracts/Procurement on the Hot Topics section of this site for information.

Where can I get a DBA (also called an Assumed Business Name)?

Check out the Legal Structure/DBAs page on this Web site or visit the Idaho Secretary of State’s Web site at http://www.sos.Idaho.gov/corp/corindex.htm.

Before registering a name, you can search the Secretary of State's on-line database at http://www.accessidaho.org/public/sos/corp/search.html?ScriptForm.startstep=crit to find out if someone else is already using the name you want to use or a similar name.

Any state or federal government agency or non-profit organization can be represented on this site if they license or regulate business activities or offer business-related services. Local agencies such as city and county clerks are not represented individually, because there are so many of them and their requirements vary from area to area. There is no cost to be listed on the Web site. This is not a commercial site, so no advertising is accepted. 

If your organization fits the above criteria and you want to be listed on the site, send us a message via E-mail, then we will review your site for possible inclusion. Please do not place a link on your site and then expect us to provide a reciprocal link.

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What forms do I need to file to start a business?

It depends on the type of business you want to start. Some types of businesses are more heavily regulated than others. Go to the Business Wizard on this site and answer the questions. The resulting Checklist will tell you what forms you need to file and the agencies with whom you need to file them. Also visit the Legal Structure/DBAs page on this site for information about registering your business entity form and your business name.

Grants are generally not available if you want to start a typical for-profit business. The few available programs are primarily for businesses engaged in developing new technology or creating jobs and they have stringent requirements. For more information, check out Grants on the Hot Topics section of this site. 

For loan information, do a search on the Resource Wizard to find banks in your area and special loan programs. Also check Loans on the Hot Topics section of this site. You can also contact your banker or your nearest Idaho Small Business Development Center, SBA, or SCORE office for information about loan programs that may fit your business.  

The State Tax Commission, http://tax.idaho.gov and the Internal Revenue Service, http://www.irs.gov, are the primary taxing authorities. If you have employees, the Idaho Department of Labor, http://labor.idaho.gov, collects Unemployment Tax (sometimes called unemployment insurance). Other types of taxes may also apply, depending on the nature of your business. The best way to find out what taxes you may need to pay is to do a search of the Business Wizard. The resulting checklist will inform you of tax reports you may need to file and other required reports.

Also visit the Taxes section of this Web site for information on specific types of taxes that may apply to your business activity and the agency that collects them.

Check out the section on Business Plans under the Links section of this site. You will find links to sample plans and instructions for creating your own plan. For assistance in preparing your plan, contact your nearest Idaho Small Business Development Center, SCORE, or Small Business Administration office. They are listed under Business Assistance, Business Plans on this site. They can help you with the necessary research for your plan and they occasionally offer classes on writing a business plan.

Make an appointment with a counselor at the Idaho Small Business Development Center, the Small Business Administration, or SCORE. They are listed under Business Assistance, Consulting/Counseling on this site. They will learn about your business and help you determine what you need to do to be financially successful. Their counseling services are free.  Also talk with your accountant and your banker to learn about strategies you may be able to implement.

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I couldn’t find my business on the Wizard, so I didn’t go through it.

That only means you don’t need a special license or permit (lucky you!). You still need to go through the Business Wizard to see what tax reports and other forms are required for your business entity type and to find out what you must do if you have employees or independent contractors.

Out-of-state businesses may be subject to the same regulations as businesses located in Idaho. Click on the Business Wizard button on the menu on the left to obtain a customized check-list of agencies to contact that may require licenses, permits, and forms. 

Also contact the Secretary of State's office to find out whether you need to register your business in Idaho as a foreign corporation, the Idaho State Tax Commission to find out about taxes you may need to pay, and the Idaho Industrial Commission if you have employees or independent contractors located in Idaho.

They probably mean the Federal EIN (Employer Identification Number) or your Social Security Number (SSN). These may also be called Tax ID Numbers. If you are a Sole Proprietor with no employees you may be able to use your SSN (if you do not have a personal account at that bank for which you are using the number). If you are unable to use your SSN, you will need to obtain a Federal EIN. (Be aware that, in addition to your bank, most government agencies and corporations with whom you do business will require you to obtain an EIN even if you are a sole proprietor with no employees. For security reasons, they no longer accept Social Security numbers as business identification numbers.)

To apply for a Federal EIN, fill out form SS-4 and submit it to the Internal Revenue Service. The form and instructions can be downloaded at http://www.irs.gov/businesses/small/article/0,,id=102767,00.html. There is no charge to obtain a number and the process is quick and easy. You can apply by phone, fax, or mail.

Visit the U.S. Department of Labor Web site at http://www.dol.gov/dol/topic/wages/overtimepay.htm. For other important information about having employees, click on the Employer Issues button to the left or visit the Web site of the Idaho Department of Labor at http://labor.idaho.gov.

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What is a Health Insurance Identification Number and how do I get one?

If your business offers health insurance to employees, you will need to use a National Standard Employer Identification number to report claims electronically. To learn more about this topic, visit http://aspe.hhs.gov/admnsimp/faqemp.htm.

How do I obtain a UPC code for the product I plan to sell?

Visit the Web site of GS1 US BarCodes and eCom^TM, formerly known as Universal Packaging Codes, at http://www.gs1us.org/barcodes_and_ecom.  

I want to change the name of my business. Who do I contact?

To change an assumed business name, you need to notify the Idaho Secretary of State's Office using the form found at http://www.sos.idaho.gov/corp/ABNform.htm. To change the name of a corporation or LLC, contact the Secretary of State's office for information.

You also need to notify the Internal Revenue Service (IRS), State Tax Commission, and Idaho Department of Labor to be certain your taxes and other reports continue to be processed correctly. You may also need to obtain a new EIN, Employer Identification Number.  For information, visit http://www.irs.gov/individuals/article/0,,id=148089,00.html.  

You will also need to notify any state or local agency from whom you have obtained a permit or license or with whom you file reports on a regular basis.

My product is made in the U.S., a rarity today. Do I need to do something to be able to advertise it as U.S.-made? 

The Federal Trade Commission (FTC) regulates advertising that promotes products as made in the U.S.A. You can find information at http://www.ftc.gov/bcp/edu/pubs/business/adv/bus03.shtm.

How can I have my product certified as organic or "green?"

The Idaho Department of Agriculture certifies farms and food products grown in Idaho as organic. They also certify organic soil amendments (fertilizer) made in Idaho. For information, visit www.agri.idaho.gov/Categories/PlantsInsects/Organic/indexOrganicHome.php

The U. S. Department of Agriculture administers the National Organic Program for production, handling, and labeling of agricultural products, including meat, poultry, seafood, and alcoholic beverages. Information is available at http://www.ams.usda.gov/.

If you want to certify a non-food product, contact Green Seal at http://www.greenseal.org/. Also check the information about "Green Certification" found on the Hot Topics page.

I want to sell my cookies and pies at our farmer's market but they won't let me unless I have a commercial kitchen. What is that and how do I make my home kitchen into a commercial one?

Commercial kitchens are inspected and regulated by your local health department. Unfortunately, you cannot make your home kitchen into a commercial one. A commercial kitchen must be located in a separate area away from your home kitchen and it cannot be used to prepare your family's meals. It will need to contain specific appliances, stainless steel counter tops, and special sinks, which can be expensive to implement. 

Many churches and senior citizens centers have commercial kitchens and they may be willing to rent space to you. Also check with caterers and with restaurants that serve only breakfast and lunch to see if you can rent space from one of them in the evening. With some searching, there is a way to make your business possible.

What is TERO? My company wants to bid on a project on the Ft. Hall reservation but they say we have to have a TERO permit.

TERO is an acronym for Tribal Employment Registration Office. To perform work on most reservations your company must employ Native American workers. You can obtain information and the necessary form to submit by contacting the tribal office of any reservation where you want to work.