Form Ibr-2 - Idaho Business Registration (Page 2 of 2) in pdf

Revised

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ACQUIRING AN EXISTING BUSINESS

SUCCESSOR'S LIABILITY

If you purchase an existing business, Idaho law requires you to withhold enough of the purchase money to pay any sales tax due or unpaid by the

previous owner until the previous owner produces a receipt from the State Tax Commission showing the taxes have been paid. If you fail to withhold

the required purchase money and the taxes remain due and unpaid after the business is sold, you may be liable for the payment of the taxes collected

or unpaid by the former owner.

21. Did you acquire all or part of an existing business?

___All

___Part

___None

22. Previous owner's name

23. Previous business name

24. Date acquired

25. Account/permit numbers of the business acquired

INSTRUCTIONS

We have provided instructions only for items we feel need clarification.

For further assistance, contact the

Idaho State Tax Commission at (800) 972-7660 or (208) 334-7660.

1 .

Mark the type of business that indicates how you will

1 4 . If you wish to have the report forms mailed to an

file your income tax return.

address different than the one listed on line 13 (such

as your accountant's address), list that address.

2 .

Mark the item(s) that best describes your purpose in

filing this form.

If there is a change in partners or

1 8 . Describe the specific products and/or services your

shareholders, list the percentage of ownership change.

business in Idaho will provide. For example, agricultural

If there is a legal name change attach a copy of proof,

crops: corn, beets; general contractor building single-

such as amended articles of incorporation or federal

family homes; retail sales of clothing; etc.

documentation.

2 0 . List the appropriate information:

3 b . List the number of decals you are requesting.

Multiply

the number of decals by $35 and enter the total. Make

a . If you marked sole proprietorship on line 1, or you

your check payable to the Idaho Tax Commission and

have a limited liability company that has elected to

attach it to this application. An amusement device is

be taxed as a sole proprietorship, list the name,

a coin- or token-operated machine or device that is

address, phone number and social security number

used for amusement.

Examples: pinball machine,

of the owner and spouse.

jukebox or video game.

b. If you marked partnership on line 1, or you have a

4 .

List your federal employer identification number (EIN).

limited liability company that has elected to be taxed

If you are not required to have an EIN, leave this box

as a partnership, list each partner's name, address,

blank.

phone number and social security number, or federal

EIN if the partner is not an individual. If there are

5 .

Enter your social security number if the type of business

more than five partners, attach an additional page.

entity is a sole proprietor.

c. If you marked S corporation, corporation or nonprofit

6 .

List the legal name of the business. If the business is

on line 1, or you have a limited liability company

owned by a sole proprietor, the legal name is the

that has elected to be taxed as a corporation, list

owner's name.

each officer's name, address, phone number, social

security number, corporate title and percentage of

7 .

List the assumed business name (DBA), if different

ownership. Indicate if the officer is on the board of

than the legal business name. (Example: Legal name

directors by writing "yes," "no" or "not applicable"

Karan Jones - dba Karan's Flowers.) This name must

(N/A).

If there are more than five officers, attach

also be registered with the Secretary of State (208)

an additional page.

3 3 4 - 2 3 0 1 .

If you marked government or fiduciary, line 20 is

1 1 . If the business files income tax returns on a calendar

optional.

year basis, enter December. If the business files income

tax returns on a fiscal year basis, enter the month the

This registration must be signed and dated at the bottom

fiscal year ends.

of page one by the sole proprietor, two partners of a

partnership, or two authorized representatives of a

1 2 . List the business' physical location in Idaho.

If you

corporation, limited liability company or other entity.

have more than one location, list them on a separate

sheet of paper.

(Do not use a PO Box or mail drop

address.)

Form Ibr-2 - Idaho Business Registration Page 2

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