Salon Booth Rental Laws in Idaho (2026)

Booth and suite rental in Idaho — the whole program

Who may rent a booth or a suite in Idaho

Idaho splits the question in two, and a booth renter has to clear both halves. The first is the personal licence. Idaho Code Section 54-5803 makes it unlawful for any person to practise or offer to practise an occupation governed by Title 54 Chapter 58 (the Barber and Cosmetology Services Act) unless duly licensed, certificated or registered, and separately unlawful for any person or legal entity to operate a barber or cosmetology establishment that is not licensed. Section 54-5810(1) sets the personal qualifications: at least sixteen and one-half years of age at application, two years of high school or equivalent education as determined by the board, passage of a board-approved examination, and no conduct that would be grounds for discipline under Section 54-5823. The approved examination is the National Interstate Council (NIC) written and practical examination (IDAPA 24.28.01.100.01), administered through ProV; schools register their students and apprenticeship instructors their apprentices, while an out-of-state applicant who has not yet examined receives a Verification of Eligibility letter and then contacts ProV. Section 54-5810(2) sets the training hours: barber 900 school hours or 1,800 apprenticeship hours; barber-stylist 1,500 or 3,000; cosmetologist 1,600 or 3,200; electrologist 600 or 1,200; esthetician 600 or 1,200; nail technician 400 or 800. Moving in from another state, Section 54-5816 allows licensure by endorsement without examination if you meet the age, education and fitness requirements and either document that the standards under which your out-of-state licence issued were not lower than Idaho's, or document practice in the pursuit for at least one of the three years immediately preceding application. Idaho issues no temporary licences: the FAQ answers 'Will the Board issue a temporary license?' with a flat 'No', and says of working before licensure 'No. To work in Idaho, you must hold an Idaho license.' The second half of eligibility is the establishment licence, which in Idaho the renter holds personally - see establishment and booth_rental below. Check first whether you are inside the Act at all: Section 54-5805 exempts natural hair braiding (54-5802(24)), makeup artistry, selling or fitting wigs not affixed with adhesives, theatrical and visual-arts work, and practice on relatives or in your own home without compensation.

The individual licences that qualify you

• Cosmetologist licence: 1,600 hours in a board-approved school or 3,200 apprenticeship hours plus the NIC written and practical examinations (Idaho Code 54-5810(2)(c)). DOPL fees effective 1 July 2026: $60 original, $90 by endorsement, $30 annual renewal, $60 biennial renewal, plus a $30 application fee. Scope under Section 54-5802(8) covers hair and hairpieces, non-invasive skin care and makeup, temporary hair removal, brow and lash tinting and perming, and nail services.
• Barber licence: 900 school hours or 1,800 apprenticeship hours (54-5810(2)(a)), same fee line. Barbering under 54-5802(3) is shaving, cutting, trimming, arranging, dressing, curling, cleansing or singeing hair, fitting hairpieces, facial and scalp massage and applying cosmetic preparations; it excludes waving, straightening, bleaching and colouring, which are barber-styling.
• Barber-stylist licence: 1,500 school hours or 3,000 apprenticeship hours (54-5810(2)(b)), same fee line. Section 54-5802(4) adds waving by any method, straightening, bleaching and colouring to the barber scope.
• Esthetician licence: 600 school hours or 1,200 apprenticeship hours served under the direct personal supervision of a licensed cosmetology instructor with a licensed esthetician on site (54-5810(2)(e)), same fee line. Scope under 54-5802(14) includes Class I FDA skin-care devices, and Class II devices only under the direction of an authorised health care practitioner.
• Nail technician licence: 400 school hours or 800 apprenticeship hours under direct personal supervision with a licensed nail technician on site (54-5810(2)(f)), same fee line; scope under 54-5802(23) is manicuring, pedicuring, artificial nails and massage of the hands and feet. Electrologist licence: 600 school hours or 1,200 apprenticeship hours (54-5810(2)(d)), same fee line; electrology is permanent hair removal with FDA-approved and FDA-registered equipment.
• Primary establishment (shop) licence: held by the owner of the whole shop. DOPL fees effective 1 July 2026 list 'Barber; Cosmetology Primary and Contiguous Establishment, including Mobile' at $50 original, $25 annual renewal, $50 biennial renewal, plus the $30 application fee. The primary application requires notarised signatures from every owner and a detailed floor plan showing all stations, water sources, restrooms, access areas and entrances, with the contiguous areas highlighted.
• Contiguous establishment (shop) licence: the booth or room renter's own establishment licence, issued for a station inside a named primary shop. IDAPA 24.28.01.100.03.b requires the applicant to certify that the contiguous establishment is associated with and operates within a currently licensed primary establishment, and requires the primary licence holder to certify that the primary establishment is equipped to meet all safety and disinfection requirements. Same fee line as the primary licence. One contiguous licence per primary shop, and it is not transferable to another shop.

Do you need your own establishment licence?

Yes, and this is the single most important fact about renting a chair in Idaho. Idaho does not let a booth renter shelter under the salon owner's establishment licence. The Act licenses places as well as people: Section 54-5802(12) defines an 'establishment' as a place licensed under the chapter where barbering, barber-styling, cosmetology or electrology is practised, Section 54-5803 makes it unlawful to operate an unlicensed establishment, and Section 54-5804(1)(a) makes it unlawful to practise in a place that is not licensed for such practice. IDAPA 24.28.01.100.03 then splits establishment licences in two: 'An establishment may be licensed as primary or contiguous.' The primary licence belongs to the owner of the shop as a whole; the contiguous licence is the renter's. DOPL's FAQ states the rule in one line: 'If you are leasing a station or room, you need to have a contiguous license. If you are an employee or commission-based, you do not need to hold an establishment license. If you are the owner, you will need a primary license. As the primary, if you lease out your station or plan to work in contiguous stations, you will need to also hold a contiguous license.' The flyer says the same of anyone 'renting/leasing a chair'. So an Idaho chair renter routinely holds two DOPL licences at once, and an owner who both owns the shop and works a chair holds a primary and a contiguous. The renter files the contiguous application personally - page 1 of the form is for 'THE PERSON(S) LEASING THE STATION' - but the landlord is not a bystander: page 2 is the Primary Shop Information page, which the primary owner completes and signs before a notary, and Rule 100.03.b requires the primary licence holder to certify that the shop is equipped to meet all safety and disinfection requirements. One quirk: the form asks for the contiguous owner's personal licence number and adds 'it is not required that you be a licensee' - the two licences are separate, so a non-practitioner can hold the shop-side licence, though Section 54-5803 still forbids unlicensed practice.

The licence is issued by Idaho Division of Occupational and Professional Licenses (DOPL), Barber and Cosmetology Services Licensing Board.

1. Get and keep the personal licence first: Idaho issues no temporary licences, and DOPL is explicit that you may not work before your personal or establishment licence is issued.
2. Pick the primary shop and confirm its licence is current before signing anything. The application states 'The Primary license must be current in order to obtain a Contiguous Shop license', and the flyer warns that working while the primary licence is expired is a violation for which 'you could be disciplined for practicing in an unlicensed establishment.'
3. Ask the primary owner which stations are designated contiguous areas. Your licence lets you work in any station the shop has designated contiguous, and only those (IDAPA 24.28.01.200.01.b; DOPL flyer).
4. Apply for the contiguous establishment licence through a DOPL Online Services account at edopl.idaho.gov or on the paper form. Page 1 is yours and page 2 is the primary owner's, and both must be notarised. The form asks for your social security number (required by Idaho Code 73-122), your EIN if any, the primary shop's address, your anticipated opening date and whether you already hold a contiguous licence elsewhere.
5. Pay the fee: on the schedule effective 1 July 2026, a $30 application fee plus a $50 original establishment licence covering an initial two-year term. Warning: the paper form still in circulation (revised August 2021) states a combined '$45' application and initial licensure fee with a licence expiring on the anniversary of issue, which the July 2026 schedule supersedes. Confirm the amount with DOPL; fees are non-refundable.
6. Allow processing time and do not open early: 'Shops may not open before a valid license has been issued. Please allow 10 business days for processing.' Completed applications are reviewed between board meetings where there is no criminal or discipline history.
7. Bring your station up to the safety and disinfection standard of IDAPA 24.28.01.200.03 before you open, because the contiguous licence holder, not the landlord, answers for the designated contiguous area (Rule 200.01.b).
8. Post the contiguous licence, your personal licence, a copy of the safety and disinfection rules and the classification card conspicuously in the work area (Idaho Code 54-5820; IDAPA 24.28.01.200.03.h); the application says the licence 'must be in your possession and conspicuously posted in the shop before offering services.'
9. Register with the Idaho State Tax Commission for a seller's permit only if you will sell retail product; the booth rent you pay is not itself a taxable sale (see taxes).
10. Tell the board when anything moves: a change of your address, of primary shop, or of the primary shop's location. Rule 100.03.c states that establishment licences cannot be transferred and that a change of location or full change of ownership requires a new application; on closing, Rule 125 requires a signed out-of-business letter or the surrendered licence marked out of business, failing which the board may cancel it on thirty days' notice.

Fee: Contiguous (and primary) establishment licence on the DOPL fee schedule effective 1 July 2026: $50 original licence, $25 annual renewal, $50 biennial renewal, plus a $30 application fee, all non-refundable (Idaho Code 54-5822(2)). These amounts reconcile with the rule only once you read the note above the fee table in IDAPA 24.28.01.400, which caps the establishment licence and its annual renewal at $25 each and then adds 'Annual fees may be aggregated for biennial licensure' - the published $50 is two years of the $25 rule amount, not a departure from the cap. Reinstatement is $35 and a certified licensure history letter $10. The 2021-vintage paper application still advertises a combined $45 application and initial licence fee, which is superseded.

Renewal: Idaho Code 54-5821 provides that all licences, registrations and certificates issued under the chapter are subject to biennial renewal, expiring unless renewed as the board prescribes, with renewal and reinstatement governed by Idaho Code 67-2614. DOPL announced on 29 May 2026 that from 1 July 2026 it 'will continue transitioning to a 2-year renewal cycle' for this board: licences will expire on the original issue date for a business licence or on the licensee's birthday for an individual, new applicants receive at least a two-year licence, and existing licensees are distributed into 2027 or 2028 expirations by whether their birth year or licensure year is odd or even. Establishment renewal is $25 for one year or $50 for two; a personal licence is $30 or $60. You may renew up to 60 days before expiry. Because the transition is staged, your two licences can fall due at different times - the DOPL flyer already warns that 'Renewal of contiguous and personal licenses may happen at different times during the year.' Reinstatement after lapse is $35.

What the booth and suite rules actually say

Booth and room rental are lawful in Idaho and are built into the licensing scheme rather than tolerated at its edges, but the structure is unusually strict about who answers for what. The contiguous licence is 'a personal barber or cosmetology business license that works within a primary shop' (DOPL flyer), and the flyer sets out the asymmetry: a primary shop can have multiple owners, employ people directly and host many contiguous shops, whereas a contiguous shop has one owner, one primary shop, and may work any area that shop has designated contiguous. Four consequences matter commercially. First, the licence follows the address, not you: DOPL's FAQ tells anyone moving to a new establishment that 'You will need to apply for a new establishment license. Licenses for establishments are attached to the address', and a contiguous licence cannot be carried to a new primary shop. Moving stations inside the same shop needs nothing new. Second, one contiguous licence per primary shop - working two salons means two licences. Third, sanitation liability is split by designated area, not by who owns the building: Rule 200.01.a puts the primary holder on the hook for the primary area 'including "common areas"', and Rule 200.01.b puts the contiguous holder on the hook 'for the contiguous designated area where it operates'. The application says it plainly: 'You are responsible for the sanitation requirements in any station where you are working.' Fourth, your right to work is hostage to the landlord's licence: if the primary licence lapses the address stops being a licensed establishment, and Section 54-5804(1)(a) makes practising there unlawful for you regardless of your own two current licences. Idaho's rules are silent on what your lease must say - no prescribed agreement, no statutory notice period, no requirement that the suite have its own entrance or restroom. What the rules do require of the set-up is that the primary establishment supply a hot and cold running water source and drainage inside its perimeter, separate from the restroom and 'available to any contiguous establishment or facility that may exist', plus restrooms accessible from the building and from any contiguous establishment (Rule 200.01.a). So an Idaho chair renter need not build a sink; they need a lease with a shop whose primary licence is current and whose water and restroom access already satisfy Rule 200.01.a, plus their own contiguous licence.

What your own space must have

• Separation from living space: establishments must be separated from living areas by substantial walls and/or closable doors, with floors, walls, ceilings, furniture, fixtures and restrooms kept clean and in good repair at all times (IDAPA 24.28.01.200.03.a). Idaho Code 54-5804(1)(c) independently forbids using the portions of a home or building used for licensed practice as living, dining or sleeping quarters.
• Water and restrooms: the primary establishment must have clearly defined working floor space allowing safe and sanitary practice at every station in operation and safe access to restrooms; a hot and cold running water source and drainage system within its perimeter, separate from restroom facilities and available to any contiguous establishment; and restrooms accessible from the building and from any contiguous establishment, with hot and cold running water and drainage separate from the work area (IDAPA 24.28.01.200.01.a).
• First-aid kit readily accessible, containing at minimum adhesive bandages, skin antiseptic, disposable gloves and gauze (Rule 200.03.a with the definition at Rule 002.04); worth 10 points on the inspection form.
• Cleaning and disinfection: every instrument used on a patron must be thoroughly cleaned after each use, then disinfected with an EPA-registered disinfectant or sterilised before the next patron; the solution must be mixed and changed per the manufacturer's instructions, and immersion, spray or wipe methods must observe the full label contact time with the item completely immersed or visibly wet throughout (Rule 200.03.b; Idaho Code 54-5819). The disinfectant must be bactericidal, virucidal and fungicidal and effective against staphylococcus aureus including MRSA, HIV and hepatitis B; household bleach at 5.25 percent or higher qualifies if EPA-registered, diluted per label and less than six months old (Rule 002.03). Worth 20 points, the heaviest line on the inspection form.
• Single-use and porous items must be disposed of immediately after each use or given to the patron, and never brought back into use. Skin-cutting instruments - razor-type callus shavers, credo blades, other rasps or graters that cut below the skin surface - are not permitted in the establishment at all, and their mere presence creates a presumption that they were used (Rules 200.03.c and 200.06.b). Also worth 20 points.
• Waxes and multi-patron products must be covered and free of contaminants; only disinfected or unused single-use items may enter the container; product must be portioned out per patron and portions used discarded immediately. Roll-on wax is unprofessional conduct unless it is a single-use cartridge limited to one client service (Rules 200.03.d and 200.06.d). Pedicure bowls, basins, tubs, drill bits, internal piping and pumps must be cleaned and disinfected before each use as the manufacturer directs (Rule 200.03.e).
• Hand hygiene: operators and students must wash their hands with running water, soap and a single-use towel before serving any patron; where hand washing is not practicable, hand sanitiser of at least 70 percent alcohol may be used (Rule 200.03.f).
• No animals other than service dogs as defined by the U.S. Department of Justice regulations, trained to do work or perform tasks for persons with disabilities (Rule 200.03.g).
• Banned products and devices: methyl methacrylate (MMA) is unprofessional conduct, as is the use of ultraviolet sterilisers for disinfection (UV lamps for curing nail product remain fine) and double-dipping - placing a used implement or a person's body part into any container of powder, wax, compound, solution or preparation serving more than one patron (Rules 200.06.a, c and e; Rule 002.02 states outright that ultraviolet light is not acceptable for disinfection).

What you must display

• Your personal licence: Idaho Code 54-5820 requires every holder of a licence, certificate or registration to display it 'in a publicly conspicuous place adjacent to or near the area where the practice is conducted.'
• Your contiguous establishment licence: Section 54-5820 adds that 'An establishment license must be publicly displayed at all times during the term of licensure in the establishment for which it is issued', and the application states that it 'must be in your possession and conspicuously posted in the shop before offering services.'
• A copy of the safety and disinfection rules, conspicuously displayed in the work area (IDAPA 24.28.01.200.03.h); DOPL publishes a printable rules sheet in English, Spanish and Vietnamese.
• A valid classification card, conspicuously displayed in the work area (Rule 200.03.h). Under the 15 June 2026 policy a 'C' card must stay posted until the next annual inspection even if the deficiencies are cured.
• The primary shop's establishment licence must be current and posted. That is the landlord's obligation but your exposure, because working while it is expired is disciplinable as practising in an unlicensed establishment, and the posted licence is where you read its expiry date.

Inspection

Idaho inspects establishments and grades them with a letter card that has to hang on your wall. Idaho Code 54-5818 lets board officers or agents 'enter and inspect at any time during business hours any barber or cosmetology establishment ... or other location where barber-styling or cosmetology services are being provided' - no appointment, no notice. The scoring instrument is DOPL's Establishment and School Inspection Form (rev. 07/2024), a 100-point sheet with eight weighted lines: premises and first-aid kit 10; instrument cleaning and disinfection 20; single-use and porous instruments 20; waxes 10; pedicure bowls 10; water supply and hand washing 10; animals 10; licences and classification cards 10. The form states the bands verbatim: '100% - 90% = "A," 89% - 80% = "B," 79% and below = "C." The "C" classification denotes an unacceptable rating and improvements are required within thirty (30) days for continued operation.' IDAPA 24.28.01.200.05.a mirrors that thirty-day window, allows the establishment to keep operating during it, and reserves the board's right to act before any re-inspection where circumstances present an immediate danger to public health, safety or welfare. The rule that stings a booth renter is the board policy finalised on 15 June 2026: where a 'C' card issues, 'the card must remain posted in a conspicuous area of the facility until the next annual inspection. Re-inspections conducted after 30 days to assess improvements made, as well as compliance-based inspections, will not result in an updated classification card, regardless of improvements or changes in score.' A bad score cannot be scrubbed by fixing the problem; the card stays up for roughly a year, in a shop your clients walk through. Because the contiguous holder answers for its designated area while the primary holder answers for the primary and common areas, an inspector walking a booth-rental salon grades two or more licensees at once. No mandatory pre-opening inspection appears in the rules for a new contiguous licence - the only pre-licence conditions are the two certifications in Rule 100.03.b - but initial inspections are expressly required for mobile establishments (Rule 200.05.b).

Tax — on your rent and on your services

The booth rent you pay a salon is not subject to Idaho sales tax. Idaho's sales tax reaches retail sales of tangible personal property, admissions, recreation fees, short-term lodging, and the rental or lease of tangible personal property (Idaho Code 63-3612 and 63-3609, implemented by IDAPA 35.01.02.024). The Idaho State Tax Commission's 'Collecting Sales Tax' retailer guide lists 'Real property sales, rentals, or leases' under Nontaxable sales - office space, living space, lockers, boat docks, billboards, parking spaces, storage space and booth space at fairs - with the pointed exception that follows: 'But renting personal property for use in the booth is taxable.' A chair or room inside a salon is a lease of floor space, that is of real property as defined in IDAPA 35.01.02.067, so the rent line itself is outside the tax. The exception is what to watch in a booth agreement: if your rent bundles the use of equipment, a shampoo unit, a pedicure chair, towels or product that is not a fixture, that component is a taxable lease of tangible personal property under Rule 024, and the safe course is for the landlord to state those charges separately and collect the tax on them. Idaho's sales tax rate is six percent (IDAPA 35.01.02.068.01). On your own sales, personal services such as haircuts and colour are not on Idaho's list of taxable services, but retail product you resell is taxable and requires a seller's permit from the Tax Commission before you make those sales. Idaho levies a personal income tax on your net self-employment profit, so a booth renter files as a business with no state withholding. Confirm the treatment of any bundled equipment or product charge with the Tax Commission before signing.

Renter or employee: the classification test

Holding a contiguous establishment licence is strong evidence that you are in business for yourself, but it does not settle employment status, and Idaho applies more than one test to that question. For unemployment insurance, Idaho Code 72-1316(4) starts from a presumption against the salon: 'Services performed by an individual for remuneration shall, for the purposes of the employment security law, be covered employment unless it is shown: (a) That the worker has been and will continue to be free from control or direction in the performance of his work, both under his contract of service and in fact; and (b) That the worker is engaged in an independently established trade, occupation, profession, or business.' Both prongs must be met, and the burden sits on the alleged employer. IDAPA 09.01.35.112, the Department of Labor's rule, tells investigators to look first at the ordinary employee markers - how the business described the relationship before the investigation, whether taxes are withheld, whether benefits are provided - and only then to apply the two-prong test. On control it asks whether the alleged employer controls the details, manner, method or mode of the work rather than the results, in fact as well as under the contract. On the independent business prong it weighs skill level (work requiring special licensing points toward contractor status, which is where your DOPL licences help), whether the services are integral to the alleged employer's business (doing the primary work the business sells points toward employee status, which is where a salon renting chairs is vulnerable), permanency, and whether there is a separate contractual relationship per job. For workers' compensation the Industrial Commission applies a four-factor right to control test, weighing among other things instructions and training, set hours, whether the work is done on the principal's premises with the principal's tools, method of payment, realisation of profit or loss, availability to the general public, and the right to discharge or quit without liability. The Commission adds the warning that matters most in a salon: 'A worker should not be classified as an independent contractor just because he or she wants to be ... It is not enough that the employer and the worker agree,' and that the Idaho Supreme Court has repeatedly held that doubtful cases 'are to be resolved in favor of finding the worker to be an employee.' A defensible Idaho booth rental therefore looks like this: you hold your own contiguous licence, pay fixed rent rather than a commission split, set your own hours and prices, buy your own product and tools, keep your own client list and payments, carry your own insurance, and nothing in the lease lets the owner direct how you work, set your schedule, require meetings or discipline you. Note the tension the Idaho scheme creates: the landlord who certifies the shop meets the safety rules and designates which stations are contiguous must avoid turning that lawful control over premises into control over your work.

What your city or county may add

Idaho has no statewide general business licence, so there is no second state-level permit beyond your DOPL licences. Local requirements vary by city and county: some cities issue business or occupational licences and regulate signage, hours or home occupations, and a build-out can trigger local building, plumbing and fire permits and a certificate of occupancy - though a renter taking an existing chair in an operating salon usually inherits the landlord's occupancy status. Check three things with the city clerk where the shop sits before you open: whether the municipality requires a local business licence for a self-employed practitioner working inside another business's premises, whether your trade name must be registered with the Idaho Secretary of State as an assumed business name, and whether the address is zoned for the service you intend to sell. This field is the weakest part of the Idaho picture and is not verified against any specific ordinance; treat it as a checklist of questions, not a statement of any city's law.

What operating unlicensed costs

Idaho backs this scheme with criminal and licensing consequences. Idaho Code 54-5826 makes five things misdemeanours: violating a provision of the chapter; permitting any person in one's employ, supervision or control to practise without complying with the chapter; obtaining or attempting to obtain a licence by fraudulent misrepresentation or for anything of value other than the required fee; practising or offering to practise any occupation defined in the chapter unless licensed, registered or exempt; and maintaining or operating an establishment, retail cosmetics dealer facility or school unless licensed. A booth renter working without a contiguous licence is exposed on the first, fourth and fifth; the salon owner who lets it happen is exposed on the second. On the licensing side, Idaho Code 54-5823 lets the board refuse to issue or renew, suspend or revoke a licence, or otherwise sanction a licensee and impose education, training or supervision, on ten grounds, among them malpractice or professional incompetence, false or deceptive advertising, unprofessional conduct as defined by rule, violating the chapter or any rule adopted under it, discipline in another jurisdiction, and failing to comply with a board order. The rule-defined unprofessional conduct at IDAPA 24.28.01.200.06 is where routine salon behaviour becomes disciplinable: MMA, skin-cutting callus shavers and similar rasps (whose mere presence is presumptive of use), UV sterilisers used for disinfection, non-single-use roll-on wax, double-dipping, reusing single-use or porous items, failing to supervise an apprentice adequately, interfering with a board inspection, serving a patron with an open sore or known transmissible contagious disease, and working outside your scope of practice. Two soft penalties bite hardest day to day: the 'C' classification card that must stay on the wall until the next annual inspection, and the fact that an expired primary shop licence turns every renter in the building into someone practising in an unlicensed establishment. Discipline is public: DOPL publishes disciplinary actions.

Program sources: https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/ · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5802 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5803 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5804 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5805 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5810 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5816 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5818 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5819 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5820 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5821 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5822 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5823 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5824 · https://legislature.idaho.gov/statutesrules/idstat/Title54/T54CH58/SECT54-5826 · https://adminrules.idaho.gov/rules/current/24/242801.pdf · https://proddfmmainsa.blob.core.windows.net/dfm-admin-website/rules/current/24/242801.pdf · https://dopl.idaho.gov/bcb/ · https://dopl.idaho.gov/bcb/bcb-faq/ · https://dopl.idaho.gov/wp-content/uploads/2024/02/BCB-Contiguous-Shop-Flyer.pdf · https://dopl.idaho.gov/wp-content/uploads/2023/05/BCB-Establishment-application-Contiguous.pdf · https://dopl.idaho.gov/wp-content/uploads/2023/05/BCB-Establishment-application-Primary.pdf · https://dopl.idaho.gov/wp-content/uploads/2023/05/03-2022-BCB-Shop-School-Inspection-Form.pdf · https://dopl.idaho.gov/bcb/bcb-inspection-info/ · https://dopl.idaho.gov/pressrelease/big-changes-are-on-the-way-stay-informed-about-important-fee-and-licensure-updates-that-may-impact-your-renewal-cycle/ · https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/collecting/ · https://adminrules.idaho.gov/rules/current/35/350102.pdf · https://tax.idaho.gov/taxes/sales-use/permits/ · https://legislature.idaho.gov/statutesrules/idstat/Title72/T72CH13/SECT72-1316/ · https://www.law.cornell.edu/regulations/idaho/IDAPA-09.01.35.112 · https://iic.idaho.gov/employee-or-independent-contractor/