Idaho State Tax Commission
As the Moscow Farmers Market is a Promoter-Sponsored Event, the Idaho State Tax Commission requires that all vendors have an ST-124 Tax Form on file with the Market. Vendors must legibly fill out this triplicate carbon document.
Vendors that do not have an active Idaho seller’s permit number and require the temporary seller’s permit will fill out Section B and Section C and return the top carbon copy to the Community Events Manager. Once the vendor has completed their participation with the Market for the season, complete Section D and Section E of the remaining two carbon copies. Vendors are required to mail in their middle carbon copy along with sales tax payment within 15 days of the final Moscow Farmers Market (typically early to mid-November) to the Idaho State Tax Commission. The bottom yellow copy is for the vendors’ records.
Vendors that have an active Idaho seller’s permit number will fill out Section B and Section C and return the top carbon copy to the Community Events Manager. Vendors may hold onto the middle and bottom carbon copies for their records. Vendors 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.