How to Start a Craft Brewery or Brewpub in Idaho: State, County and City Licenses

An Idaho brewery needs approval at three levels: a state entity registration, a state alcohol license from the Idaho State Police Alcohol Beverage Control (ABC) office, and local permits from the city or county where you brew and pour. Idaho has no state general business license, so the paperwork comes from the Secretary of State, the Idaho State Police, the Idaho State Tax Commission, and your local government. This guide covers the order to file, what each step costs, and where new brewers usually get stuck.

Informational only, not legal or tax advice. Brewery and brewpub licensing involves federal, state and local rules that change over time. Confirm every figure with the agency named, and talk with an Idaho attorney and a CPA before you sign a lease, buy equipment, or choose a tax structure.

What You Need Before You File

Gather these items first. Several of them take longer to get than the filings themselves.

• A production estimate. The state annual fee is set by how much beer you expect to make in gallons, and the threshold for a retail license for remote locations is 30,000 barrels (930,000 gallons at 31 gallons per barrel).
• A company name and, if needed, a trade name. Search the Secretary of State business database before you commit to a name or a logo.
• An Idaho street address for a registered agent. Post office boxes are not accepted.
• A zoned site. Brewing and a taproom are treated under local zoning, so get the answer in writing from the city or county planning office before you sign a lease.
• Fingerprints for the background check required for the state brewer license.
• A federal Employer Identification Number (EIN) and the federal TTB permit for brewing beer for sale.
• A brewhouse layout and equipment list, plus a plan for wastewater and food service if you plan to serve food.
• Working capital for filing fees, licenses, build-out, and several months of operating costs before taproom revenue arrives.

Step 1: Choose Your Entity and File With the Secretary of State

Most small Idaho breweries form a limited liability company (LLC). You file a Certificate of Organization (Limited Liability Company) with the Idaho Secretary of State through the SOSBiz portal at sosbiz.idaho.gov/forms/business/. The filing fee is $100 online or $120 on paper.

The name must contain the phrase limited liability company or limited company, or an abbreviation such as LLC, L.C., or LC (Idaho Code 30-21-302(d)). The name must also be distinguishable from names already on the Secretary of State records (Idaho Code 30-21-301). Entity words such as LLC are not counted when testing distinguishability, so a brewery name that differs from another company only by the word Brewing or Brewery may still conflict. Search first, and do not use a name that suggests government affiliation.

Standard processing is about 7 to 10 days from filing, according to the Secretary of State. Expedited options add cost:

• $40 surcharge for evidence of filing within 8 working hours.
• $100 surcharge for same day service on filings submitted before 1:00 p.m. Mountain time.

Check the SOSBiz Processed Through Date page for current estimates before you schedule a grand opening. If you want to reserve a name while you finish planning, a name reservation costs $20 and holds the name for 120 days.

Some owners choose a corporation instead. The Articles of Incorporation (General Business) carries a $100 filing fee. The choice between an LLC and a corporation affects tax treatment, investor terms, and paperwork, so decide with your CPA.

Step 2: Register Your Brewery Name (Idaho DBA)

If you brew or sell under a name other than your LLC's legal name, file a Certificate of Assumed Business Name (the Idaho DBA) with the Idaho Secretary of State. It is filed at the state level, not with your county. The fee is $25 when filed online and $45 on paper, which includes a $20 manual data entry surcharge. An assumed business name stays active until you cancel it and does not need renewal. Forms are at sos.idaho.gov/business-forms/.

A DBA cannot serve as your registered agent, so keep the agent in place even if the brand name changes.

Step 3: Set Up Your Idaho Tax Accounts

Idaho has a flat 5.3% income tax and a 6% state sales tax. There is no franchise tax and no LLC-specific annual state tax. A default LLC is a pass-through entity, so its members report Idaho income on their personal returns. An LLC that files a partnership or S corporation return owes the $10 permanent building fund tax. An LLC taxed as a C corporation pays the 5.3% business income tax plus the $10 permanent building fund tax.

Taproom sales involve sales tax, so apply for a sales tax permit through the Idaho State Tax Commission at tax.idaho.gov/ibr. Confirm with the Tax Commission which of your sales are taxable, including beer, food, and merchandise, and how to report them. Idaho does not apply local sales tax outside voter-approved resort cities, so the 6% state rate is the starting point for most Idaho brewpubs.

Beer is also subject to the beer tax under Idaho Code 23-1008. Check the current rate and filing schedule with the Idaho State Police ABC office before you set your price list, because this article does not state a beer tax rate.

Step 4: Get the Federal TTB Permit

You need a federal permit from the Alcohol and Tobacco Tax and Trade Bureau (TTB) before you brew beer for sale. TTB handles production rules, bonds, and reporting that are separate from Idaho's requirements. This article does not list TTB application fees or processing times, so confirm those with TTB directly before you budget. Many Idaho brewers apply for the TTB permit and the state brewer license in the same planning window, because the state application asks about federal status.

Step 5: Apply for the Idaho Brewer License From ISP ABC

A brewer in Idaho is licensed under Idaho Code Title 23, Chapter 10 (Idaho Code 23-1003). The license is issued through the Idaho State Police Alcohol Beverage Control office. Your application includes a fingerprint background check, your federal TTB permit, and local zoning approval for the brewery and taproom premises.

The annual state fee depends on how much beer you produce (Idaho Code 23-1014):

Annual production	Annual state fee
Under 10,000 gallons	$50
10,000 to 100,000 gallons	$100
100,000 to 930,000 gallons	$200
930,000 gallons or more	$500

Estimate production honestly. A brewery that starts small and grows will move into a higher fee band, and the state will expect the higher fee once volume crosses the line. Confirm the band and reporting dates with ISP ABC.

Step 6: Add a Brewer's Retail License if You Are Under 30,000 Barrels

A brewer producing under 30,000 barrels a year may hold a brewer's retail license. It lets you sell at the main brewery and at up to two remote retail locations. Each retail location costs $50 under Idaho Code 23-1014. Confirm whether your planned taproom, tasting room, or off-site pouring spot counts as a remote location before you sign a lease for it.

Step 7: Apply for County and City Draught Beer Retail Licenses

To pour draught beer on premises, you need local retail licenses. Idaho law caps these fees: a county may charge up to $100 a year, and a city may charge up to $200 a year (Idaho Code 23-1015 and 23-1016). Apply to the county first, then to the city, and confirm the order and any deadlines with each office.

Idaho has no state general business license, and counties issue no general business license. Registering your entity is a registration, not a license. Cities are different. Some cities require a general business license or permit, and others license only specific activities. This article does not list which cities do which, because that status varies and must be confirmed with the city clerk where your brewery will sit. Ask the clerk three questions: Does the city require a general business license? Does it license food service, alcohol, or both? Does it require a zoning or building sign-off before it issues anything?

Step 8: Confirm Zoning for the Taproom

Zoning is where most brewery projects stall. Brewing and a public taproom can fall under different zoning categories, and a site that allows light manufacturing may not allow a bar with regular public hours. Ask the planning and zoning office whether the taproom needs a conditional use permit or other approval, and get the answer in writing before you sign a lease or buy equipment.

If your build-out needs a general contractor, Idaho has no statewide general contractor license. Contractors register with the Idaho Contractors Board at DOPL, so confirm the contractor's registration before you hire them.

Step 9: Plan Your Taproom Hours

Under Idaho Code 23-1012, no alcohol sales are allowed from 1 a.m. to 6 a.m. A county or city may extend that closed period so that it runs to 2 a.m. Confirm which hours apply at your address before you publish your hours of operation or set staffing schedules.

Step 10: Confirm Food, Signage and Building Permits

This guide does not cover food service permits, signage permits, or building permits, because those rules depend on your county, city, and health district. If you plan to serve food, ask your local health district what it requires before you finalize your kitchen layout. Ask the city building department about permits for the build-out and any exterior signs.

Typical Order of Filing

1. Search and, if needed, reserve your name with the Secretary of State.
2. File the LLC Certificate of Organization and any DBA.
3. Get your EIN and sales tax permit.
4. Apply for the TTB permit.
5. Confirm zoning and get the answer in writing before you sign a lease.
6. Apply for the ISP brewer license, including fingerprints.
7. Apply for county and city draught beer licenses, and any city general license your city requires.

Costs at a Glance

Item	Amount	Source
LLC Certificate of Organization	$100 online, $120 on paper	Secretary of State
Expedited surcharge	$40 (8 working hours) or $100 (same day)	Idaho Code 30-21-214
Name reservation (120 days)	$20	Secretary of State
Assumed business name (DBA)	$25 online, $45 on paper	Secretary of State
Annual report	No fee, required every year	Idaho Code 30-21-214
ISP brewer annual fee	$50 to $500, by production	Idaho Code 23-1014
Brewer's retail license, per remote store	$50 each, up to two	Idaho Code 23-1014
County draught beer license	Up to $100 a year	Idaho Code 23-1015
City draught beer license	Up to $200 a year	Idaho Code 23-1016
Sales tax	6% state rate	Idaho State Tax Commission
Income tax	Flat 5.3%	Idaho State Tax Commission
Beer tax, TTB permit, EIN, zoning, city general license, health permits	Confirm with the agency	See steps above

This table is not a total startup budget. It lists only the fees this article can state with a source.

Common Mistakes to Avoid

• Signing a lease before zoning is confirmed. A taproom that cannot get approval leaves you paying rent on a space you cannot open.
• Looking for a state business license. Idaho has none. The state entity filing is a registration.
• Looking for a county general business license. Counties issue none. Check the city and the specific alcohol licenses.
• Guessing the production band. The fee moves up at each threshold, and an underestimate can mean a bill you did not budget for.
• Using your DBA as the registered agent. A DBA cannot serve as the agent. Use a person or company with a physical Idaho address.
• Forgetting the annual report. It is required every year, beginning one year after formation, even though the fee is zero.
• Assuming the county issues the DBA. The Idaho DBA is filed with the Secretary of State.
• Setting taproom hours before checking local rules. The state closes sales from 1 a.m. to 6 a.m., and local rules may extend that closure.
• Treating taproom sales as untaxed. Confirm which sales carry the 6% state sales tax before you launch.

Expected Results

Filing the LLC with the Secretary of State may move quickly. Standard processing is about 7 to 10 days, and expedited options may shorten that window for an added fee. The state brewer license, local permits, and zoning approval depend on agency workloads and on how complete your application is, so plan for those steps to take longer than the entity filing. A complete, well-organized file may help you avoid rework, but timelines are not guaranteed.

These steps are a framework, not a promise of any particular business result. Beer sales, taproom traffic, and profitability depend on your market, product, and operations, and none of those are guaranteed by licensing.

Where to Get Help

• Idaho Secretary of State: sos.idaho.gov
• SOSBiz business filing portal: sosbiz.idaho.gov/forms/business/
• Business entity search: sosbiz.idaho.gov/search/business
• Idaho State Tax Commission: tax.idaho.gov, with the sales tax permit at tax.idaho.gov/ibr
• Business Wizard checklist for agencies and permits: business.idaho.gov
• Idaho Small Business Development Center: idahosbdc.org
• SBA Boise district office: sba.gov/district/boise
• Idaho State Police Alcohol Beverage Control, for the brewer license, beer tax, and fee schedule
• TTB, for the federal brewer permit
• Your city clerk, county clerk, planning and zoning office, and health district

Get Professional Advice Before You Commit

Brewery formation involves an entity choice, tax registrations, alcohol licensing, zoning, and a lease, and each one affects the others. Talk with an Idaho attorney before you sign a lease or a supply contract, and with a CPA before you choose between an LLC and a corporation or elect a tax treatment. This article is informational only and is not legal or tax advice.