Idaho D2C Compliance — Plants & Flowers

GUIDE #21

PLANTS & FLOWERS

Nursery stock, potted plants, cut flowers, seedlings, bulbs

Idaho Direct-to-Consumer Compliance Guide — Updated for 2026

License / Permit Required?	Yes, unless your gross annual plant sales are $500 or less
Primary Governing Law	Idaho Code Title 22, Ch. 23 (Nurseries and Florists)
Covered by the Direct-to-Consumer Commerce Act?	No

OVERVIEW

Plants and cut flowers are not food, so the Direct-to-Consumer Commerce Act doesn't apply — instead, Idaho regulates anyone who propagates, grows, sells, or deals in nursery or florist stock through a straightforward nursery/florist dealer license from ISDA. There's a small exemption for incidental sales tied to your farming/gardening operation.

WHAT'S ALLOWED

Selling potted plants, seedlings, bulbs, cut flowers, and nursery stock you grow — with a nursery/florist license, or under the $500 incidental-sales exemption.

REQUIREMENTS & LABELING

Obtain a nursery/florist dealer license from ISDA before selling, unless your gross annual sales of plants/florist stock are $500 or less and the sales are only incidental to your farming/gardening operation.
License fee: $100/calendar year. Licenses expire January 1 each year regardless of issue date; renewing after February 1 adds a $25 late fee.
Keep accurate sales/transaction records for nursery or florist stock.
Expect periodic ISDA inspection for plant pests and diseases.

LICENSING / REGISTRATION

ISDA Nursery/Florist Dealer License — required unless you qualify for the $500 incidental-sales exemption.

WHAT'S PROHIBITED

Selling nursery/florist stock above the $500 incidental threshold without a license.
Falsely representing yourself as an agent/representative of a licensed nursery.

RECORDKEEPING

Sales and transaction records for all nursery/florist stock.
License renewal date (January 1 each year).

SALES TAX (APPLIES TO EVERY CATEGORY ON THIS LIST)

Idaho has no sales-tax exemption for cottage/home producers. Once you make more than two retail sales in a 12-month period, you need an Idaho seller's permit (free from the Idaho State Tax Commission).
Selling at a single event or only occasionally? A temporary seller's permit (valid 90 days) may fit instead of a regular permit.
Idaho residents selling less than $5,000/year and meeting other conditions may qualify for the small-seller exemption (no permit needed) — confirm eligibility with the Tax Commission.
Farmers-market and event vendors: register with the event/promoter and apply for your permit at least ~10 days before the event.

Idaho State Tax Commission — tax.idaho.gov/salesusehub — (208) 334-7660

AGENCY CONTACTS

ISDA Nursery, Florist & Landscaping Program — agri.idaho.gov — licensing.isda.idaho.gov

Disclaimer: This guide summarizes Idaho and federal law as understood in September 2026, based on the Idaho Direct-to-Consumer Commerce Act (SB 1283), Idaho Statutes, IDAPA rules, and the agencies cited above. It is for general educational purposes only and is not legal advice. Laws, rules, and fees change — confirm current requirements with the listed agency before you begin selling, and re-check periodically.