Idaho Admin. Code r. 35.01.02.130 - PROMOTER SPONSORED EVENTS

Sections 63-3620, 63-3620C, Idaho Code

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. (3-31-22)

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: (3-31-22)

a. The name of the promoter sponsoring the event, the name of the event, the event location, and the dates of the event. (3-31-22)

b. The name, address, and phone number of participant in the event. (3-31-22)

c. Either: (3-31-22)

i. The participant's valid seller's permit number; or (3-31-22)

ii. A statement from the participant that the Form ST-124 will be used as a temporary seller's permit for the event; or (3-31-22)

iii. A statement from the participant that no taxable retail sales will be made at this event. (3-31-22)

d. Other information the Commission may deem necessary. (3-31-22)

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. (3-31-22)

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. (3-31-22)

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. (3-31-22)

Notes

Idaho Admin. Code r. 35.01.02.130