Catering Business Permit Requirements in Boise, ID

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Idaho State Tax Commission — Sales Tax Permit

   Required for all businesses selling taxable goods or services in Idaho. Idaho charges a 6% state sales tax. Some cities have local option taxes. Register with the Idaho State Tax Commission online.

   Official government source

   Free·Immediate (online via TAP)

   Free

   Immediate (online via TAP)

2. Certified Food Protection Manager (CFPM) Certification

   Idaho's food code requires every licensed food establishment — including mobile food units and caterers — to have at least one person in a management or supervisory role certified as a Food Protection Manager. Certification must come from an ANSI-CFP accredited programme such as ServSafe, Prometric, or NRFSP. Your health district (Central District Health for Ada County, Southwest District Health for Canyon County) will ask for the certificate as part of licensing, and Southwest District Health teaches in-person CFPM courses. Cottage food producers selling direct to consumers under Idaho's Direct-to-Consumer Commerce Act are outside this requirement.

   Official government source

   $80–$150 for an ANSI-accredited course and exam, depending on provider and format·1–2 days for the course and exam; certification is typically valid five years.

   $80–$150 for an ANSI-accredited course and exam, depending on provider and format

   1–2 days for the course and exam; certification is typically valid five years.

1. Central District Health — Food Establishment License

   Catering businesses operating out of Boise must hold a Food Establishment License from Central District Health, the health district covering Ada County. You need a licensed commercial kitchen (commissary), a plan review, and a pre-operational on-site inspection before the license is issued.

   Official government source

   $200/year ($250 if more than two licenses are held on one premise), plus a one-time $100 plan review fee·Apply at least 30 days before opening; longer if new construction or an extensive remodel requires plan review

   $200/year ($250 if more than two licenses are held on one premise), plus a one-time $100 plan review fee

   Apply at least 30 days before opening; longer if new construction or an extensive remodel requires plan review

2. City of Boise — No General Business License

   Boise does not require a general/blanket business license. Businesses must instead comply with zoning, required building/health permits, and any applicable activity-specific city license (Animal, Food & Alcohol Beverage, Security Services, Vehicle Licensing). Most professional/personal-service businesses fall under none of these categories and need no city business license — verify your specific business's obligations with the City Clerk's Licensing page.

   Official government source

   N/A — no general business license exists·N/A

   N/A — no general business license exists

   N/A

Official Sources

• Ada County Health Department
• Idaho State Tax Commission — Sales Tax Permit

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