Idaho State Tax Commission
The Moscow Farmers Market is an event managed by the City of Moscow and is considered a Promoter-Sponsored Event. As such, the Idaho State Tax Commission requires that all Vendor register with the our event through their Taxpayer Access Point system. For a step-by-step guide on how to complete registration, review this document.
Vendors that do not have an active Idaho Seller's permit are required to mail in their permit and sales tax payment within 15 days of the final Moscow Farmers Market (typically early to mid-November) to the Idaho State Tax Commission.
Vendors that have an active Idaho Seller’s permit will include their market sales when filing a sales tax report.
For additional questions about Idaho sales tax, temporary seller’s permits, or obtaining a regular Idaho seller’s permit number, contact the Lewiston office at 208.750.3924.
Idaho Public Health
Vendors that offer hot, prepared, processed, and/or packaged foods may be regulated by Idaho Public Health North Central District 2. In addition to an office in Moscow, there are additional locations in Grangeville, Kamiah, Lewiston, and Orofino. All vendors are encouraged to reach out to this agency with questions regarding exemptions, permits, and licenses to either sell food items and/or operate a food booth at the Market.
Vendors that are exempt from regulation by the Idaho Food Code and are considered a Cottage Food Operation are required to have a Food Risk Assessment form (PDF) on file with the Market each season.
Vendors that are regulated by the Idaho Food Code are required to have a current Food Establishment license permit (PDF) on file with the Market each season.
Documents may be physically submitted to the Community Events Division office, or uploaded electronically via Farmspread.