8 licenses, permits and registrations, in the order to get them, each with the agency, the fee and the official page.
8 licenses, permits and registrations, in the order to get them
Every row checked against its agency’s page; the latest on Oct 21, 2026.
Step 1 of 5Set up the business. Now: Certificate of organization (LLC) and the annual report
0 of 8 items done. Each step opens when the one before it is complete. Progress stays on this device. Members keep a dated, noted plan for each saved location in the workspace.
1Set up the business0 of 3
File through the SOSBiz portal. The certificate names a registered agent with an Idaho street address and a mailing address for the annual report notices. There is no late fee, but a missed report leads to administrative dissolution and a $30 reinstatement. Ignore mailers that charge to file the report for you.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed whenever the business trades under any name other than the owner’s true name or the LLC’s registered name. The Tax Commission asks for the assumed name registration before it issues permits under that name.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed to hire, to open a business bank account and for the Idaho Business Registration. Issued at once online.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Register for taxOpens after step 1
Register online at tax.idaho.gov/ibr after the Secretary of State filing; the permit arrives in 10 to 15 business days and must be displayed. Idaho’s sales tax is 6% and applies to prepared food and drink, so restaurants, bars and coffee shops need the permit. The same registration opens the withholding account once you have employees. Some cities and auditorium districts add a local sales tax, collected through the Commission.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Boise has no general business license but requires a food and beverage license for restaurants and bars, an alcohol license, and licenses for vendors and assemblies over 50 people, each issued after the certificate of occupancy and renewed yearly. Ask the clerk in your city before signing the lease; the clerk is also where the city share of the liquor license is paid.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Approve the spaceOpens after step 2
Confirm the zoning allows your use before signing; a change of use or a remodel needs building permits and the final inspections, and the certificate of occupancy comes before the health license, the city license and the alcohol license. In unincorporated areas the state Division of Building Safety issues the electrical, plumbing and HVAC permits.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Get the permits for your kind of businessOpens after step 3
Laser, intense pulsed light and other prescriptive devices that penetrate or alter tissue are the practice of medicine. They may be used by a physician, or by trained medical personnel under a supervising physician who evaluates each patient before the first treatment, is trained in the device, accepts full responsibility and supervises no more than three such people at once (six with the Board’s leave). Injectables are prescribed by a physician, physician assistant or nurse practitioner. Estheticians may not operate lasers under their cosmetology license.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Before the first hireOpens after step 4
Workers’ compensation insurance is required from the first employee, full-time, part-time, seasonal or occasional, and the policy must be in force before that person starts work; sole proprietors, LLC members and qualifying corporate officers are exempt themselves. Report each new hire to the Department of Labor within 20 days through the Employer Portal.
The free location checkWho lives and works around an address, the med spas already there and the traffic on its road, from public records.
The full reportWhether the rules allow a med spa at that address, the rent it supports, what has opened and closed nearby, and the questions to settle before signing.
No account. The med spa check reads public records at the address itself.
Sources and dates
Secretary of State business forms and fee page; Idaho Code 30-21-214 (fees); Secretary of State business forms and fee page; IRS EIN page; Tax Commission getting tax permits page (Idaho Business Registration, IBR); Boise City Clerk licensing pages; Idaho Commerce start a business guidance; city ordinances; DOPL building division code pages; Meridian and Idaho Falls certificate of occupancy guidance; local ordinances; IDAPA 24.33.01.151 and 24.33.01.164 (cosmetic treatments using prescriptive devices); Idaho Code 54-1803; Office of the Governor 2026 unemployment rate release; Department of Labor Administrative Order 682 (2026 wage base); Department of Labor new hire reporting pages; Industrial Commission employer FAQs (Idaho Code 72-203); U.S. Census Bureau Business Dynamics Statistics. Fees are as published by each agency on the date checked; cities add their own.
Questions about opening here.
8 items, in order: certificate of organization (llc) and the annual report, certificate of assumed business name (dba), employer identification number (ein), idaho business registration: seller’s permit, income tax withholding account, city business license, where the city has one and zoning approval and certificate of occupancy, and 2 more.
Idaho Secretary of State, Internal Revenue Service, Idaho State Tax Commission, Your city clerk, Your city or county planning and building department and Idaho Board of Medicine, and 1 more.
With certificate of organization (llc) and the annual report (Idaho Secretary of State), then certificate of assumed business name (dba). The steps run structure, tax, space, permits and employer, in that order.
Each item's fee, renewal cycle and official page are shown to members, as the agency published them on the date checked. Cities and counties add their own fees.
How to open a med spa in Idaho (2026) | DoorWorthy
