IDAHO LAWS THAT MAY AFFECT YOUR PRODUCTION
Child Labor Laws

Current child labor laws preclude children from working during hours in which school is in session unless a
certified teacher is on set. Children are not allowed to work past nine o'clock in the evening. For special
conditions, contact the Idaho Film Bureau.

Right to Work

Idaho is a right-to-work state.

Hotel Tax

For hotel/motel stays of less than 30 days, a 2% tax is levied. Persons lodging longer than 30 days must be
charged monthly in order to be deemed eligible for a waiver of the tax.

Income Tax

Persons working in Idaho are subject to state withholding tax and must file Idaho tax returns for that
applicable year.

Sales Tax

Idaho sales tax is currently 5%.

Workers Compensation

In most cases, workers compensation insurance will be required.

Trip Permits, Vehicle Registration & Oversize Truck Permits

Either a trip permit or vehicle registration is required for all commercial trucks entering Idaho. Trip permits
can be purchased at vending stations throughout the state, at ports of entry and through the Motor Carrier
One Stop Shop Division of the Idaho Department of Transportation. Each permit is for a 96-hour period
and multiples can be purchased at one time. Fees vary depending on the size and weight of the truck. It may
be more cost effective to license vehicles in Idaho for productions in the state longer than one week.
Registration fees vary based on the vehicle gross weight and are pro-rated according to the month
purchased. For further information, contact the nearest port of entry or the MotorCarrier One Stop Shop at
208 334-8611 or E-mail:
onestop@itd.state.id.us For oversize vehicle permits and information, contact the
Overlegal Permit Office: 208 334-8420 or E-mail:
rphipps@itd.state.id.us
RETURN TO PERMITS