If you are hosting a booth at the Earth Day Celebration, you will need to fill out an online form at the Idaho State Tax Commission. This must be completed at least 10 days before the event or you will NOT be allowed to participate. No exceptions! http://tax.idaho.gov/i-1030action-a2.cfm?hc=PYIkFKa7Q5d9f7AZ
Retailers can be businesses, individuals, or even nonprofit organizations that sell, or make it known that they sell, a product or related service. A retailer is someone who sells or rents a tangible item, (see Idaho Code 63-3610).