On this page
Idaho requires a registered contractor to display the registration number on advertising and contracts, requires a signed homeowner disclosure before residential contracts over $2,000, regulates telephone solicitation through its own act with attorney general registration and a no-call list, treats contractors as the consumers of materials for sales tax, and allows call recording with one party's consent.
Key takeaways
- A registered Idaho contractor shows the registration number on advertising, contracts, permits, letterhead and purchase orders, per Idaho Code 54-5214.
- Before signing a residential contract over $2,000, a general contractor gives the homeowner a written disclosure and keeps a signed receipt.
- The Idaho Telephone Solicitation Act has its own registration, no-call list and cancellation notice, with exemptions that a service company with existing customers may fit.
- Idaho is one-party consent for recording calls under Idaho Code 18-6702.
- On real property jobs the contractor pays sales tax on materials and usually does not charge tax to the customer.
Idaho is a light-touch state for business paperwork, but a handful of its rules sit right on top of what a contractor does online and on the phone. They come from three places: the Division of Occupational and Professional Licenses, the Attorney General's consumer protection rules and the State Tax Commission. This page covers each in the order you are likely to run into them. General information only, accurate to October 2026 and not legal advice.
The registration number goes on your ads, contracts and permits
Idaho registers contractors rather than licensing them. Anyone taking a construction job above $2,000 in materials and labor must register with the Idaho Contractors Board, unless an exemption applies. Idaho Code 54-5214(2) says a registered contractor must prominently display the registration number at the place of business and on advertising, contracts, permits, letterheads, purchase orders and subcontracts, within 60 days of registration. The Division's FAQ adds the jobsite to the list.
For a website, treat "advertising" as the page, the Google Business Profile and any paid listing. Put the number in the footer and in your contact block, and in the header of every quote PDF, invoice and subcontract. The Contractors Board's FAQ lists consequences for working without registration when it is required: no building permits, loss of lien rights on real property, loss of the right to sue for payment under contracts that required registration, and a misdemeanor with a fine of up to $1,000, up to six months in county jail, or both. Licensed electricians, plumbers and similar licensees working within the scope of their license are exempt from registering. For the trades side, see our page on Idaho contractor licenses.
The $2,000 homeowner disclosure that online quotes skip
Idaho Code 45-525 applies to a general contractor who signs a contract above $2,000 with a homeowner or buyer for construction, alteration or repair of residential property, including one to four dwelling units. Before the contract is signed, the contractor gives a disclosure statement and keeps a signed acknowledgment of receipt. The statement tells the owner about four things:
- the right to require lien waivers from the contractor's subcontractors, at the owner's expense;
- the right to receive proof of general liability insurance, including completed operations, and workers' compensation coverage;
- the opportunity to buy an extended title insurance policy for unfiled or unrecorded liens; and
- the right to require a surety bond up to the value of the project, at the owner's expense.
A second disclosure is a signed list of subcontractors, suppliers and equipment providers who supplied more than $500 of work or materials. It is due within a reasonable time before closing or the homeowner's final payment. The statute exempts a job where the homeowner started the contact for a bona fide emergency or for necessary repairs to the electrical, plumbing or water system. Failing to give the disclosures is an unlawful and deceptive act under the Idaho Consumer Protection Act.
The practical point for a website is that an online booking or a signed-by-text estimate does not replace the receipt. If you accept electronic signatures, make the disclosure a step the customer has to open and acknowledge before the contract, and keep the record. Our contract guide at what to put in a service contract goes through the remaining paperwork.
The Idaho Telephone Solicitation Act
Idaho has a stand-alone telemarketing law, Title 48, Chapter 10. It defines telephone solicitation as an unsolicited call to a purchaser meant to get them to buy or invest during that call. It also reaches offers of a free gift or prize, or of goods below their regular price, that invite a return call or are followed up by the seller with the intent to complete a purchase on that call. A phone solicitor under the act can be a company calling for itself or through others.
Several parts of the act reach a service company that makes outbound calls:
- Registration. Under Idaho Code 48-1004, a telephone solicitor registers with the Attorney General at least 10 days before doing business in Idaho, renews each year with a fee, and tells buyers its registration number and cancellation rights when a sale is completed.
- Exemptions. Idaho Code 48-1005 excuses some callers from section 48-1004. Among them are a seller calling people who have already bought from that business, a seller whose phone sales were under 60% of the previous year's sales, a caller who only sets up a later face-to-face presentation, a business with an Idaho location and the same name where 90% of business happens at that location, and a person whose business is licensed by a federal or Idaho agency that can revoke the license. Whether Idaho contractor registration counts as that kind of license is not something the statute settles, so ask the Attorney General's office. The person claiming an exemption has to prove it.
- No-call list. Idaho Code 48-1003A lets residential and mobile subscribers join an Idaho no-contact list, and the federal registry may serve as that list. A call to a number listed for at least three months is a violation, with district court civil penalties of up to $500 for a first violation, $2,500 for a second and $5,000 per violation after that. Calls to business numbers and to people with an established business relationship are exempt unless the person told the business not to call.
- Conduct. Section 48-1003 bars refusing to end a call when the person asks, and bars methods that block or mislead caller identification.
- Recorded messages. Under 48-1003C, a caller using an automatic dialing-announcing device states the name of the party the message is for, the purpose and contact information at the start of the message.
- Cancellation. Unless the buyer can return goods or cancel for a full refund without restriction, the seller sends written confirmation with a bold Notice of Cancellation giving three business days to cancel.
- Remedies. A contract made in violation of the chapter is null and void and unenforceable under Idaho Code 48-1007.
Whether your own outreach is covered by the act, or exempt, depends on how you sell. A company that calls its past customers about a tune-up or a seasonal service sits in the existing-customer exemption. A company that cold calls new homeowners does not, and should ask the Attorney General's consumer protection staff how to register. Federal rules apply on top of Idaho's. Read our TCPA guide for texting consent and quiet hours.
Recording calls in Idaho
Idaho is a one-party consent state. Idaho Code 18-6702(2)(d) makes it lawful to intercept a call when one of the parties has given prior consent, and subsection (2)(e) bars interception for the purpose of committing a criminal act. A business that records its own inbound call is a party to it. Callers from all-party states still raise the risk, so use a short notice at the start of the call. Our guide to recording business calls has the wording.
Sales tax on jobs and what the quote shows
The State Tax Commission says Idaho treats contractors as the consumers of the goods they use. If you build, improve, repair or alter real property, you pay sales tax when you buy materials, fixtures, tools and supplies, and you do not charge sales tax to the customer. The Commission tells contractors to build the tax they paid into the bid, and its examples use a 6% rate. For mixed jobs, it says to separate the items on the invoice and charge tax only on the retail portion. If you sell goods at retail without installing them, you need a seller's permit to collect the tax.
That has a simple effect on an online quote form or a pricing page: the numbers you show are job totals, and there is no sales tax line for real property work. A shop that sells product, such as a retail add-on, has to separate that charge. Our sales tax on services guide explains how this differs by state.
What this means for your setup
Website. Show the registration number in the footer, contact block and every quote template. Add the disclosure statement as a required step before any residential contract over $2,000. We build quote and contract flows around this on the website service page.
Business phone line. Idaho is one-party, so recording your own calls is lawful, and a notice protects you against callers in all-party states. Scrub outbound lists against the federal registry and log every customer who tells you to stop calling.
AI receptionist. Answering inbound calls fits Idaho law with a recording notice. An outbound dialer that plays a message must state who it is for, why it is calling and how to reach you. See our AI receptionist page.
Email. The sources we reviewed show no Idaho email rule specific to contractors, so federal CAN-SPAM applies to your newsletters. Before relying on any of this for a big decision, call the agency or an Idaho attorney.
Frequently asked questions
Does my Idaho contractor registration number have to be on my website?
Idaho Code 54-5214(2) requires the number on advertising, contracts, permits, letterheads, purchase orders and subcontracts. A website and online listings are advertising, so show it in your footer and contact details.
What is the homeowner disclosure statement in Idaho?
Under Idaho Code 45-525 a general contractor gives the homeowner a written statement about lien waivers, insurance proof, extended title insurance and a surety bond before signing a residential contract over $2,000, and keeps a signed receipt.
Does Idaho have its own do-not-call list?
Idaho Code 48-1003A creates a no-contact list for residential and mobile subscribers and allows the federal registry to serve as that list. A number listed for at least three months cannot be called by a telephone solicitor.
Do I need to register as a telemarketer in Idaho?
A telephone solicitor registers with the Attorney General under Idaho Code 48-1004 unless an exemption in 48-1005 applies, such as calls to existing customers. The caller has to prove the exemption.
Do Idaho contractors charge sales tax to customers on jobs?
The State Tax Commission says contractors pay tax on materials and supplies and do not charge sales tax on real property improvements, so the cost goes into the bid.
Sources
- Idaho Code 54-5214: Contractor registration certificate and display
- Idaho DOPL Contractors Board: FAQ
- Idaho Code 45-525: General contractor disclosures for residential property
- Idaho Code 48-1002: Telephone Solicitation Act definitions
- Idaho Code 48-1003: Unlawful acts
- Idaho Code 48-1003A: No telephone solicitation contact list
- Idaho Code 48-1003C: Automatic dialing-announcing devices
- Idaho Code 48-1004: Telephone solicitor duties
- Idaho Code 48-1005: Exemptions
- Idaho Code 48-1007: Private causes of action and remedies
- Idaho Code 18-6702: Interception of communications
- Idaho State Tax Commission: Contractors
General information for service-business owners, not legal, tax or financial advice. Rules vary by state; check with a qualified professional for your situation.