2005 Idaho Code - 63-3620C — PROMOTER SPONSORED EVENTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3620C.  PROMOTER SPONSORED EVENTS. (1) The operator or promoter
contracting with persons for participation in a promoter sponsored event, as a
prerequisite to renting or leasing space to any person for conducting business
as a retailer on any premises owned or controlled by that operator or
promoter, shall obtain:
    (a)  Written evidence that the retailer holds a valid seller's permit
    issued pursuant to this chapter or will apply to the state tax commission
    for a regular or temporary seller's permit; or
    (b)  A written statement from the retailer that the retailer is not
    offering for sale any item that is taxable under this chapter or is
    otherwise not required to hold a valid seller's permit.
    (2)  Such written evidence or statements shall be in such form and contain
such information as the state tax commission shall require, and shall include
the retailer's taxpayer identification number. The operator or promoter shall
submit the documents to the state tax commission within ten (10) days
following the beginning of the event.
    (3)  (a) The state tax commission may appoint a sponsor or promoter as its
    agent for issuing temporary seller's permits to participants in the event
    and for accounting for such permits.
    (b)  A sponsor or promoter appointed to issue temporary permits under this
    subsection shall be entitled to a credit or refund of income or franchise
    taxes imposed under chapter 30, title 63, Idaho Code, in the amount of one
    dollar ($1.00) for each such temporary permit issued by the sponsor or
    promoter during the taxable year.
    (4)  Any operator or promoter of a promoter sponsored event who fails to
comply with this section may be subject to a minimum penalty of fifty dollars
($50.00) per event and twenty-five dollars ($25.00) for each seller over two
(2) sellers for whom such records required by subsection (1) of this section
are not obtained, but not to exceed one thousand dollars ($1,000) for each
such event. Under no circumstances, shall an operator or a promoter be
responsible for sales or use tax not remitted by a retailer at a promoter
sponsored event.
    (5)  The penalties provided in subsection (4) of this section shall not
apply:
    (a)  Unless the state tax commission shall have previously given notice to
    the operator or promoter or its officer, agent or employee, by certified
    mail, of the requirements of this section and of a violation of this
    section by the operator or promoter or its officer, agent or employee; or
    (b)  If the operator or promoter shows that such failure was due to
    reasonable cause and not to willful neglect.
    (6)  The state tax commission shall give notice of any penalty provided in
this section and it shall assess such penalties in the manner provided for
deficiencies of tax.
    (7)  "Promoter sponsored event," as used in this section, means a swap
meet, flea market, gun show, fair or similar activity involving a series of
sales sufficient in number, scope and character to constitute a regular course
of business; or any event at which two (2) or more persons offer tangible
personal property or services for sale or exchange and at which a fee is
charged for the privilege of offering the services or displaying the property
for sale or exchange; or at which a fee is charged to prospective buyers for
admission to the area where the property or services are offered or displayed
for sale or exchange.