{
  "batch": "554-idaho-required-paperwork-and-licenses",
  "articles": [
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_idaho_required_paperwork_a_1",
      "category": "Business",
      "title": "Idaho: required paperwork and licenses",
      "summary": "A license is required if you provide care for seven or more children and receive compensation for one or more of them.",
      "body": "A license is required if you provide care for seven or more children and receive compensation for one or more of them.\n\nWhat idaho (official code) actually says:\n\n“Provide care for seven or more children Receive compensation for providing care for one or more of those children”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://healthandwelfare.idaho.gov/providers/child-care-providers/becoming-child-care-provider",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "idaho (official code)",
      "evidence_quote": "Provide care for seven or more children Receive compensation for providing care for one or more of those children",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "idaho",
      "topic": "required paperwork and licenses",
      "applies_to_country": "US",
      "applies_to_scope": "idaho",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_idaho_required_paperwork_a_2",
      "category": "Business",
      "title": "Idaho: required paperwork and licenses",
      "summary": "Applicants must submit proof of liability insurance, fire insurance, and an approved Fire Safety Inspection with their license application.",
      "body": "Applicants must submit proof of liability insurance, fire insurance, and an approved Fire Safety Inspection with their license application.\n\nWhat idaho (official code) actually says:\n\n“Proof of liability and fire insurance and a copy of your approved Fire Safety Inspection must be submitted with the license application.”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://healthandwelfare.idaho.gov/providers/child-care-providers/becoming-child-care-provider",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "idaho (official code)",
      "evidence_quote": "Proof of liability and fire insurance and a copy of your approved Fire Safety Inspection must be submitted with the license application.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "idaho",
      "topic": "required paperwork and licenses",
      "applies_to_country": "US",
      "applies_to_scope": "idaho",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_idaho_required_paperwork_a_3",
      "category": "Business",
      "title": "Idaho: required paperwork and licenses",
      "summary": "License applicants must provide certifications for pediatric rescue breathing, infant-child CPR, and first aid from a certified instructor.",
      "body": "License applicants must provide certifications for pediatric rescue breathing, infant-child CPR, and first aid from a certified instructor.\n\nWhat idaho (official code) actually says:\n\n“Certifications in pediatric rescue breathing, infant-child CPR, and first aid treatment must be submitted with your license application.”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://healthandwelfare.idaho.gov/providers/child-care-providers/becoming-child-care-provider",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "idaho (official code)",
      "evidence_quote": "Certifications in pediatric rescue breathing, infant-child CPR, and first aid treatment must be submitted with your license application.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "idaho",
      "topic": "required paperwork and licenses",
      "applies_to_country": "US",
      "applies_to_scope": "idaho",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_idaho_required_paperwork_a_4",
      "category": "Business",
      "title": "Idaho: required paperwork and licenses",
      "summary": "Applicants must provide evidence of successful criminal history and background checks for owners, operators, staff, and individuals 13 or older with unsupervised contact with children.",
      "body": "Applicants must provide evidence of successful criminal history and background checks for owners, operators, staff, and individuals 13 or older with unsupervised contact with children.\n\nWhat idaho (official code) actually says:\n\n“Licensing standards require each owner, operator, and applicant seeking licensure for a daycare center, group daycare facility, or a family daycare home must submit evidence that is satisfactory to the department that owners, operators, staff, and all other individuals 13 years of age or older who have unsupervised direct contact with children or are regularly on the premises have successfully completed and received a clearance for a department criminal history and background check”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://healthandwelfare.idaho.gov/providers/child-care-providers/becoming-child-care-provider",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "idaho (official code)",
      "evidence_quote": "Licensing standards require each owner, operator, and applicant seeking licensure for a daycare center, group daycare facility, or a family daycare home must submit evidence that is satisfactory to the department that owners, operators, staff, and all other individuals 13 years of age or older who have unsupervised direct contact with children or are regularly on the premises have successfully completed and received a clearance for a department criminal history and background check",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "idaho",
      "topic": "required paperwork and licenses",
      "applies_to_country": "US",
      "applies_to_scope": "idaho",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_idaho_required_paperwork_a_5",
      "category": "Business",
      "title": "Idaho: required paperwork and licenses",
      "summary": "Daycare license fees are capped at $325 for centers with more than 25 children, $250 for centers with 13 to 25 children, and $100 for all other facilities.",
      "body": "Daycare license fees are capped at $325 for centers with more than 25 children, $250 for centers with 13 to 25 children, and $100 for all other facilities.\n\nWhat idaho (official code) actually says:\n\n“The total fee to be assessed for a daycare license shall not exceed three hundred twenty-five dollars ($325) for daycare centers with more than twenty-five (25) children in attendance at any given time, two hundred fifty dollars ($250) for daycare centers with thirteen (13) to twenty-five (25) children in attendance at any given time and one hundred dollars ($100) for all other daycare facilities.”\n\nNote: pairing L1 (known-url, nest-kit): non-AI fetched the official page, AI picked the quote, non-AI verified it is verbatim on the page",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title39/T39CH11/SECT39-1107/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "idaho (official code)",
      "evidence_quote": "The total fee to be assessed for a daycare license shall not exceed three hundred twenty-five dollars ($325) for daycare centers with more than twenty-five (25) children in attendance at any given time, two hundred fifty dollars ($250) for daycare centers with thirteen (13) to twenty-five (25) children in attendance at any given time and one hundred dollars ($100) for all other daycare facilities.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "idaho",
      "topic": "required paperwork and licenses",
      "applies_to_country": "US",
      "applies_to_scope": "idaho",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_011",
      "category": "Business",
      "title": "Sales-tax permit obligation",
      "summary": "Idaho requires online sellers who make more than $100,000 in sales into Idaho during any 12-month period to collect and remit sales tax and obtain a seller's permit.",
      "body": "Idaho requires online sellers who make more than $100,000 in sales into Idaho during any 12-month period to collect and remit sales tax and obtain a seller's permit.\n\nWhat Idaho State Tax Commission actually says:\n\n“Out-of-state retailer making sales into Idaho of more than $100,000 in any 12-month period (economic nexus)”",
      "source_type": "official",
      "source_link": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/explanation-of-terms/",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Idaho State Tax Commission",
      "evidence_quote": "Out-of-state retailer making sales into Idaho of more than $100,000 in any 12-month period (economic nexus)",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho sales tax permit for online sellers",
      "topic": "sales-tax permit obligation",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "idahostatetaxcommission",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_012",
      "category": "Business",
      "title": "Idaho click-through nexus threshold: sales-tax permit obligation",
      "summary": "Idaho requires out-of-state retailers with more than $10,000 in any 12-month period through a retail referral agreement (click-through nexus) to collect and remit sales tax.",
      "body": "Idaho requires out-of-state retailers with more than $10,000 in any 12-month period through a retail referral agreement (click-through nexus) to collect and remit sales tax.\n\nWhat Idaho State Tax Commission actually says:\n\n“Out-of-state retailer making sales into Idaho of more than $10,000 in any 12-month period through a retail referral agreement (click-through nexus)”",
      "source_type": "official",
      "source_link": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/click-through-nexus/",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Idaho State Tax Commission",
      "evidence_quote": "Out-of-state retailer making sales into Idaho of more than $10,000 in any 12-month period through a retail referral agreement (click-through nexus)",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho click-through nexus threshold",
      "topic": "sales-tax permit obligation",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "idahostatetaxcommission",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_013",
      "category": "Business",
      "title": "Sales-tax permit obligation",
      "summary": "Idaho's occasional sales exemption does not appear to be mentioned in the guides provided, but sales tax rules exist in Idaho Code section 63-3622K.",
      "body": "Idaho's occasional sales exemption does not appear to be mentioned in the guides provided, but sales tax rules exist in Idaho Code section 63-3622K.\n\nWhat Idaho Legislature actually says:\n\n“Idaho Code section 63-3622K — Sales Tax Occasional Sales”\n\nNote: This references the Idaho Code section for sales tax occasional sales exemption.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622K/",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho Legislature",
      "evidence_quote": "Idaho Code section 63-3622K — Sales Tax Occasional Sales",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho occasional sales exemption",
      "topic": "sales-tax permit obligation",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "idaholegislature",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_014",
      "category": "Business",
      "title": "Idaho business registration form for withholding/unemployment: Access.signup",
      "summary": "Idaho requires businesses with employees or Idaho corporations to complete the Idaho Business Registration (IBRS) form to establish withholding and unemployment accounts.",
      "body": "Idaho requires businesses with employees or Idaho corporations to complete the Idaho Business Registration (IBRS) form to establish withholding and unemployment accounts.\n\nWhat Idaho Department of Labor actually says:\n\n“You must complete the Idaho Business Registration (IBR) form to establish withholding and unemployment accounts if you have employees, including employees in a joint employment agreement (PEO), if you are an Idaho corporation, or a foreign corporation with Idaho resident officers.”",
      "source_type": "official",
      "source_link": "https://www2.labor.idaho.gov/IBRS/",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Idaho Department of Labor",
      "evidence_quote": "You must complete the Idaho Business Registration (IBR) form to establish withholding and unemployment accounts if you have employees, including employees in a joint employment agreement (PEO), if you are an Idaho corporation, or a foreign corporation with Idaho resident officers.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho business registration form for withholding/unemployment",
      "topic": "Access.signup",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "idahodepartmentoflabor",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_015",
      "category": "Business",
      "title": "Sales-tax permit obligation",
      "summary": "Idaho requires businesses that rent short-term lodging to complete the IBR form, except through short-term rental marketplaces registered with the Idaho State Tax Commission.",
      "body": "Idaho requires businesses that rent short-term lodging to complete the IBR form, except through short-term rental marketplaces registered with the Idaho State Tax Commission.\n\nWhat State of Idaho Business Resources actually says:\n\n“You must complete the IBR form if you rent short-term lodging through any means, except through short-term rental marketplaces (AirBnB, VRBO) that are registered with the Idaho State Tax Commission and remit taxes for you.”",
      "source_type": "official",
      "source_link": "https://business.idaho.gov/employer-issues/",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "State of Idaho Business Resources",
      "evidence_quote": "You must complete the IBR form if you rent short-term lodging through any means, except through short-term rental marketplaces (AirBnB, VRBO) that are registered with the Idaho State Tax Commission and remit taxes for you.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho lodging tax requirement",
      "topic": "sales-tax permit obligation",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "stateofidahobusinessresources",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r554_idaho_required_paperwork_and_licenses_554_016",
      "category": "Business",
      "title": "Idaho lodging tax exception for marketplace platforms: Rules.content",
      "summary": "Short-term rental platforms like Airbnb and VRBO are exempt from Idaho lodging tax if they are registered with the Idaho State Tax Commission and remit taxes for all sales.",
      "body": "Short-term rental platforms like Airbnb and VRBO are exempt from Idaho lodging tax if they are registered with the Idaho State Tax Commission and remit taxes for all sales.\n\nWhat Idaho State Tax Commission actually says:\n\n“You must complete the IBR form if you rent short-term lodging through any means, except through short-term rental marketplaces (AirBnB, VRBO) that are registered with the Idaho State Tax Commission and remit taxes for you.”",
      "source_type": "official",
      "source_link": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Idaho State Tax Commission",
      "evidence_quote": "You must complete the IBR form if you rent short-term lodging through any means, except through short-term rental marketplaces (AirBnB, VRBO) that are registered with the Idaho State Tax Commission and remit taxes for you.",
      "volatility": "low",
      "from_batch": "554-idaho-required-paperwork-and-licenses",
      "subject": "Idaho lodging tax exception for marketplace platforms",
      "topic": "Rules.content",
      "applies_to_country": "us-id",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us-id"
        ],
        "platform": "idahostatetaxcommission",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    }
  ]
}