68 of 72 fee datums on this page are verified against the agency's own published schedule or statute (2026-09-04); the rest are marked pending review in the Status column - portal-surcharge components no official page states, values the official source contradicts (held for a correction package), or sources that could not be reached.
Values were first corroborated across independent internal records; verified cells now also carry the agency's own published schedule or statute as their authority, which is what promotion to verified requires.
Cost position
Ranked 13 of 54 on first-year state
filing cost, at $104.00 against a national median
of $181.50.
Recurring annual cost $0.
See the full ranking.
Where Idaho sits among its neighbours in the first-year cost ranking (USD)Show all 54 jurisdictionsThe full ranking with Idaho highlighted (USD)
Registered-agent statutes, quoted verbatim
The one section on this page that clears the publication gate in full. 8 citations, verified, quoted from the official code with every elision marked.
Idaho Code § 30-21-402
◎Verified
Idaho Uniform Business Organizations Code (Part 4 may be cited as the 'Idaho Registered Agent of Entity Act') · applies to
corporations and LLCs
ENTITIES REQUIRED TO DESIGNATE AND MAINTAIN REGISTERED AGENT.The following shall designate and maintain a registered agent in this state: (1) A domestic filing entity; (2) A domestic limited liability partnership; and (3) A registered foreign entity.
Idaho Uniform Business Organizations Code (Idaho Registered Agent of Entity Act) · applies to
corporations and LLCs
ADDRESSES IN FILING.If a provision of this part other than section 30-21-410(a)(4), Idaho Code, requires that a record state an address, the record must state: (1) A street address in this state; and (2) A mailing address in this state if different from the address described in subsection (1) of this section.
Idaho Business Corporation Act (Title 30, ch. 29) · applies to
corp
Articles of incorporation.(a) The articles of incorporation must set forth: (1) A corporate name for the corporation that satisfies the requirements of sections 30-21-301 and 30-21-302(a), Idaho Code; (2) The number of shares the corporation is authorized to issue; (3) The information required by section 30-21-404(a), Idaho Code; and (4) The name and address of each incorporator.
Idaho Uniform Limited Liability Company Act (Title 30, ch. 25) · applies to
LLCs
Formation of limited liability company - certificate of organization.(a) One (1) or more persons may act as organizers to form a limited liability company by delivering to the secretary of state for filing a certificate of organization. (b) A certificate of organization must state: (1) The name of the limited liability company that must comply with sections 30-21-301 and 30-21-302(d), Idaho Code; [...] (d) A limited liability company is formed when the certificate of organization becomes effective.
Idaho Uniform Business Organizations Code · applies to
corporations and LLCs
Annual report for secretary of state.(a) A domestic filing entity, domestic limited liability partnership, or registered foreign entity shall deliver to the secretary of state for filing an annual report that states: (1) The name of the entity and its jurisdiction of formation; (2) The information required by section 30-21-404(a), Idaho Code; (3) The street and mailing addresses of the entity's principal office; and (4) The name of at least one (1) governor. [...] (c) The annual report must be delivered to the secretary of state for filing each year before the end of the month during which the public organic record of a domestic filing entity became effective [...]
Idaho Uniform Business Organizations Code · applies to
corporations and LLCs
Grounds.The secretary of state may commence a proceeding under section 30-21-602, Idaho Code, to dissolve a domestic filing entity administratively if the entity does not: (1) Deliver an annual report to the secretary of state by the date it is due; (2) Have a registered agent in this state for sixty (60) consecutive days; or (3) The secretary of state has credible information that the domestic filing entity has failed to notify the secretary of state within sixty (60) days after the occurrence that its registered agent has been changed or that its registered agent has resigned.
Idaho Uniform Business Organizations Code · applies to
corporations and LLCs
Permitted names.(a) Except as otherwise provided in subsection (d) or (f) of this section, the name of a domestic filing entity or domestic limited liability partnership, and the name under which a foreign entity may register to do business in this state, must be distinguishable on the records of the secretary of state from any: (1) Name of an existing domestic filing entity which at the time is not administratively dissolved for more than six (6) months; [...]
Idaho Uniform Business Organizations Code · applies to
corporations and LLCs
Name requirements for certain types of entities.(a) The name of a business corporation must contain the word "corporation," "incorporated," "company," or "limited," or the abbreviation "Corp.," "Inc.," "Co.," or "Ltd.," or words or abbreviations of similar import in another language; [...] (d) The name of a limited liability company must contain the phrase "limited liability company" or "limited company" or the abbreviation "L.L.C.," "LLC," "L.C.," or "LC." "Limited" may be abbreviated as "Ltd.," and "company" may be abbreviated as "Co."
Idaho does not use service on the Secretary of State. If the entity has no registered agent or the agent cannot be served with reasonable diligence, service is made by registered or certified mail (or similar commercial delivery) to the entity's principal office, effective at the earliest of receipt, the signed return-receipt date, or 5 days after deposit. If that also fails, a copy may be handed to the individual in charge of any regular place of business (30-21-412(c)).
Revocation Foreign. A registered foreign entity's registration may be terminated by the Secretary of State for not having a registered agent or for failing to file a statement of change within 30 days of a change in the agent's name or address.
No Court Access. A foreign filing entity or foreign LLP doing business in Idaho cannot maintain an action or proceeding in Idaho courts unless it is registered - the downstream consequence once a registration is terminated for registered agent failure.
Reinstatement Fee. Reinstatement after administrative dissolution (available up to 10 years) requires paying all back fees, taxes, interest and penalties, plus a $30 application fee under Idaho Code § 30-21-214(b)(27).
Dollar amounts named in the registered-agent statutes
What
Amount
Status
Fee for filing a statement designating a registered agent
$20.00
○Pending review
Fee for filing a commercial registered agent listing statement
$100.00
○Pending review
Fee for filing a commercial registered agent termination statement
$20.00
○Pending review
Fee for filing a commercial registered agent statement of change
$30.00
○Pending review
Fee for application for reinstatement following administrative dissolution
$30.00
○Pending review
Registered agent statement of resignation
No fee
○Pending review
13 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
After administrative dissolution or revocation: the registered agent's appointment
What Idaho's own statutes do to the registered agent's appointment and authority for service of processService of processFormal delivery of lawsuits and legal notices.Read the full entry → once the state administratively dissolves a domestic entity or revokes a foreign one's authority. Continues: the statute keeps the agent of record after the state's action. Ends: a section terminates the appointment by operation of law. Statute is silent: no section speaks to it, and the nearest provision is stated instead. What any provider does about such an appointment is its own policy, not a fact recorded here. All jurisdictions side by side.
Idaho - the registered agent's appointment after the state's administrative action, by entity class
Entity class
The appointment
What the statute provides
The state's own status words
Domestic corporation
continues
30-21-602(d); a business corporation is a domestic filing entity under 30-21-102(14), (42)(A)
administratively dissolved / statement of administrative dissolution (30-21-602(b); SOS business FAQ)
administratively dissolved / statement of administrative dissolution (30-21-602(b); SOS business FAQ)
Foreign corporation
statute is silent
statute silent; 30-21-511(d) says only that 'the registration of a registered foreign entity to do business in this state ceases on the effective date of the notice of termination', and Part 6's survival sentence is written for a domestic filing entity
termination of registration / notice of termination (30-21-511(b)(1))
Foreign LLC
statute is silent
statute silent; same 30-21-511(d) cessation-of-registration rule, no agent provision
termination of registration / notice of termination (30-21-511(b)(1))
administratively dissolved / statement of administrative dissolution (30-21-602(b))
Limited partnership
continues
30-21-602(d); certificate of limited partnership is a public organic record, 30-21-102(42)(C)
administratively dissolved / statement of administrative dissolution (30-21-602(b))
LLLP
continues
30-21-602(d); a limited liability limited partnership is a limited partnership under 30-21-102(28)
The state calls the domestic action administrative dissolution and signs a 'statement of administrative dissolution'; the Secretary of State's business FAQ describes the resulting condition as 'administratively dissolved'.
LLP
statute is silent
Part 6 does not reach it; 30-21-102(14) states the term 'filing entity' does not include a limited liability partnership, while 30-21-402(2) still requires a domestic LLP to maintain an agent
The state calls the domestic action administrative dissolution and signs a 'statement of administrative dissolution'; the Secretary of State's business FAQ describes the resulting condition as 'administratively dissolved'.
not later than ten (10) years after the effective date of dissolution (30-21-603(a))
How the agent comes off the record
The agent files a statement of resignation with the Secretary of State naming the entity and the address to which it will send notice; it takes effect at 12:01 a.m. on the thirty-first day after filing (or earlier if a new agent is designated), the agent must promptly notify the entity in a record of the filing date, and the agent may resign whether or not the entity is in good standingGood standingThe state's verdict that an entity exists and is current on required filings and fees.Read the full entry →. Form: statement of resignation (30-21-410(a)); fee-schedule item 'Registered agent statement of resignation' (30-21-.
Whether an entity formed in another state may become a Idaho entity by domestication or conversion, and whether a Idaho entity may leave the same way, as Idaho's own statutes and filing officeFiling officeThe agency that keeps the business register.Read the full entry → state it: the instrument by its exact title, the order of filings, the state fee, the filing method, whether a registered agent must be named on the inbound filing, and what the record here shows after an exit. Yes: the statute provides for the move. No: the act has no such provision. Limited: some entity types or conditions only. A cell that has not cleared independent verification reads not yet established. What any provider charges or recommends is not recorded here. All jurisdictions side by side, with the most-asked moves.
Moving the entity - Idaho◎Verified
Into Idaho (domestication in)
yes by Statement of Domestication (Statement of Conversion where the arriving entity also changes type). A foreign entity may become an Idaho entity of the same type by complying with part 5 if the domestication is authorized by the law of its jurisdiction of formation and is approved in accordance with that law; a foreign entity that also changes type uses conversion under 30-22-401(b); the statement of domestication carries the Idaho public organic record as an attachment, and on effectiveness the domesticated entity ... By entity type: corporation yes; nonprofit corporation yes; LLC yes; LP yes; LLP yes; LLLP yes.
Out of Idaho (domestication out)
yes by Statement of Domestication (Statement of Conversion where the departing entity also changes type). An Idaho entity may become an entity of the same type in a foreign jurisdiction if that jurisdiction's law authorizes the domestication; it must approve a plan of domestication under 30-22-502 and 30-22-503 (for a business corporation the board adopts the plan and the shareholders then approve it, normally by a majority of the votes entitled to be cast, under 30-29-921) and deliver a statement of domestication to ... By entity type: corporation yes; nonprofit corporation yes; LLC yes; LP yes; LLP yes; LLLP yes.
Order of filings
The statute and form set no order. The arriving entity first obtains approval of the domestication (or conversion) under the law of its home jurisdiction, then delivers to the Idaho secretary of state a statement of domestication - or a statement of conversion if it is also changing type - signed by the domesticating entity, stating its name, jurisdiction of formation and type, the name and jurisdiction of the domesticated entity, any delayed effective date not more than ninety days out, and a statement that the domestication was approved in accordance with the law of its jurisdiction of formation, with the Idaho public ...
After an exit, what Idaho's record shows
An Idaho entity that domesticates or converts out stops being an Idaho entity when its statement takes effect, but the statute says the transaction does not require it to wind up its affairs and does not constitute or cause its dissolution, so no separate Idaho dissolution, withdrawal or cancellation filing is called for by the act. No separate withdrawal or termination filing is owed here.
yes - A domestic filing entity, a domestic limited liability partnership and a registered foreign entity shall designate and maintain a registered agent in this state, and the public organic record ...
Conversion between entity types within Idaho
An Idaho entity may convert into a domestic entity of a different type by approving a plan of conversion and filing a statement of conversion, so long as the resulting type is one that can be formed by filing a public organic record with the secretary of state.
7 governance rules are recorded for Idaho - the organizational and annual meetings, action by written consent, and whether bylaws or an operating agreement are mandatory. Each verified rule links to the statutory text it was verified against, quoted verbatim below.
Annual meeting required · applies to
corporations ·
yes
Unless directors are elected by written consent in lieu of an annual meeting as permitted by section 30-29-704... a corporation shall hold a meeting of shareholders annually
Operating agreement required · applies to
LLCs ·
no
"Operating agreement" means the agreement, whether or not referred to as an operating agreement and whether oral, implied, in a record, or in any combination thereof, of all the members
Indefinite - no expiration/renewal provision (official ABN form and Title 30, ch. 21, Part 8 contain no renewal requirement; remains effective until amended or withdrawn)
Renewal
None required. Amendment filed via Amendment of Certificate of Assumed Business Name; no renewal certificate exists
Publication
Not required. None
Online filing
Available
The regime
Idaho requires any person - individual, partnership, or registered entity - who intends to transact business under an assumed business name to file a certificate of assumed business name with the Idaho Secretary of State before beginning to transact business. The act is a statewide, SOS-level disclosure regime (part 8 of the Idaho Uniform Business Organizations Code hub chapter).
Where it is filed
All certificates of assumed business name are filed with the Idaho Secretary of State; a separate certificate is required for each assumed business name used.
A certificate of assumed business name has no fixed term - it is effective on filing and remains in effect until canceled under § 30-21-809.
Name restrictions
An assumed business name must comply with the general name standards of § 30-21-301(a) and (e), may not contain the entity-indicator words or abbreviations required for entities under § 30-21-302, and may not be only the true name of an individual. The definition also bars words or abbreviations that falsely state or imply governmental affiliation or the existence of a filing entity or LLP.
A person transacting business under an unregistered assumed business name cannot maintain any legal action in Idaho courts until the certificate is filed. A person who suffers a loss because of noncompliance may recover damages plus attorney's fees and costs. Filing a certificate with false, misleading, or incomplete information counts as noncompliance, the same as failing to file at all.
Certificate of amendment to certificate of assumed business name
$10.00
Idaho Code § 30-21-214(b)(11)
◎Verified
Certificate of amendment with only an address change
No fee
Idaho Code § 30-21-214(b)(12)
◎Verified
Certificate of cancellation of a certificate of assumed business name
No fee
Idaho Code § 30-21-214(b)(14)
◎Verified
Common questions
Where is an Idaho assumed business name (DBA) filed?
With the Idaho Secretary of State. Idaho Code § 30-21-805(a) requires any person who proposes to or intends to transact business in Idaho under an assumed business name to deliver a certificate of assumed business name to the Secretary of State for filing before beginning to transact business, and § 30-21-805(b) requires a separate certificate for each assumed name used.
Does an Idaho assumed business name certificate expire?
No. Under Idaho Code § 30-21-807(b), the certificate is in effect upon filing until it is canceled under § 30-21-809. There is no periodic renewal, but § 30-21-808(a) requires a certificate of amendment within 90 days if the identity or business address of an interested person changes or the certificate becomes materially misleading.
Does filing an Idaho assumed business name give exclusive rights to the name?
No. Idaho Code § 30-21-802 states that the purpose of the act is disclosure of true names on the public record and that compliance 'does not confer any exclusive right to the use of an assumed business name in Idaho.'
What happens if a business operates in Idaho under an unregistered assumed name?
Under Idaho Code § 30-21-810, the business is not entitled to maintain any legal action in Idaho courts until it files the required certificate, and any person who suffers a loss because of the noncompliance may recover damages plus attorney's fees and costs. Filing false, misleading, or incomplete information counts as noncompliance.
Idaho Code § 63-3025A: 'a franchise tax shall be imposed upon any corporation, other than an S corporation' measured by Idaho income at 'the rate provided in section 63-3025'; Tax Commission: 'Idaho imposes the franchise tax on a corporation for the privilege of doing business in Idaho' (re-verified 2026-08-10/11) · source↗ (opens the official source)
Idaho Code § 63-3025A: franchise tax measured by Idaho taxable income at the § 63-3025 rate; base = federal taxable income with Idaho adjustments, apportioned · source↗ (opens the official source)
Minimum
$20
Idaho Code §§ 63-3025 / 63-3025A: 'The tax imposed by subsection (1) or (2) of this section shall not be less than twenty dollars ($20.00)' (not collected from nonproductive mining corporations; expressly applies to S corporations) · source↗ (opens the official source)
Due date
15th day of the 4th month following the close of the tax year (April 15 for calendar-year filers); Form 41 (C corp) / Form 41S (S corp)
Idaho State Tax Commission corporations guide: 'File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year' (re-verified 2026-08-10/11) · source↗ (opens the official source)
Corporations
True
LLCs
False
The tax does not reach LLCs - a positive finding in the record.
Stored as a delta against the federal baseline:
0 days this state closes that the
federal government does not, and 0 federal
holidays its filing office works through.
Verified empty delta. This jurisdiction observes exactly the federal calendar - a positive finding, not a missing record.
Provenance - Idaho 2026 closures◎Verified
Citation withheld: this record did not clear the publication gate.
6 restricted entity-name word entries
are recorded for Idaho,
the rest requiring an agency's consent or licensure before the word may appear in a name.
Governing law: Idaho Code 30-21-301 and 30-21-302 (permitted names / designators; no word list beyond the false-government-affiliation bar) - word restrictions in Idaho Code 26-1202 (bank/trust words) and 26-2107 (credit union).
Idaho restricted entity-name words
Treatment
Word or phrase
Authority
Citation
Status
License required
Bancorp
Director, Idaho Department of Finance (charter or waiver)
Idaho Code 26-1202
◎Verified
License required
Bank
Director, Idaho Department of Finance (banking/trust charter, or waiver from the director)
Idaho Code 26-1202: no person may advertise or transact business under a name or title containing 'bank,' 'banker,' 'bancorp,' 'savings bank,' 'trust company,' or words of similar import, unless granted a charter to engage in banking or trust business by the director or granted a waiver; exceptions for national banks, federal thrifts/savings banks, bank holding companies, and out-of-state chartered banks/trust companies with required approvals; willful violation is a felony
◎Verified
License required
Banker
Director, Idaho Department of Finance (charter or waiver)
Idaho Code 26-1202
◎Verified
License required
credit union
Director, Idaho Department of Finance (credit union organized under Idaho Code ch. 21, title 26, or interstate permit under 26-2152)
Idaho Code 26-2107 (Restrictions): any person except a chartered/interstate/federal credit union or the Idaho credit union league 'using a name or title containing the words credit union or any derivation thereof ... shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than one (1) year, or both, and may be permanently enjoined from using such words in its name'
◎Verified
License required
savings bank
Director, Idaho Department of Finance (charter or waiver)
Idaho Code 26-1202
◎Verified
License required
trust company
Director, Idaho Department of Finance (charter or waiver)
Idaho Code 26-1202 (also reaches 'words of similar import')
● accepted · ○ not accepted · ? unknown or conditional (hover for the recorded condition). Channel data covers 54 jurisdictions (2026-08-15 wave). Source links render on verified rows only.
Contact the filing office
Verified against the agency's own contact page
2026-08-13 - office hours: Monday - Friday 8:00 am to 5:00 pm.
Source links render on verified rows only.
Reaching the filing office
◎Verified
Phone
(208) 334-2301
Mailing address
Office of the Secretary of State, 450 N 4th Street, PO Box 83720, Boise, ID 83720-0080
Courier / walk-in
Office of the Secretary of State, Business Office, 450 N. 4th Street, Boise, ID 83702
The Business Services Division direct line (not the 334-2300 switchboard) and the exact submit-to block printed on the division's own forms; couriers go to the 450 N. 4th Street business office, never the Capitol office. Written contact is via the Business Services web form; online filing at sosbiz.idaho.gov.
Where to search Idaho's UCC (Article 9) financing statements, on what terms, and what the office charges to file one. Verified against the filing office's own pages 2026-09-11. UCC division contacts are listed with the other filing-office contacts above.
UCC records - Idaho◎Verified
Filing office
Idaho Secretary of State - UCC Division (Business Services Division)
Filing-office statute
Idaho Code 28-9-501(a)(2): 'The office of the secretary of state or any office duly authorized by the secretary of state' (read at https://legislature.idaho.gov/statutesrules/idstat/Title28/T28CH9/SECT28-9-501/)
$3 filed electronically through SOSBiz; on paper (fillable PDF form) $26 for 1 or 2 pages and $32 for 3 or more pages, which includes a $20 manual processing fee; an 'Electronic Print & Mail' option is $6 for 1 or 2 pages and $12 for 3 or more pages.
Searching the UCC index, as the office states the fee
UCC-11 (Requests for Information Only) is $10.00 electronic or electronic print & mail and $30.00 by fillable PDF form, UCC-11 (Combined Information Requests) is $16.00 electronic or electronic print & mail and $36.00 by fillable PDF form, Non-Certified Searches are $3.00, the fee for copies (2b.) on a UCC-11 is an additional $6.00, and paper submissions carry an additional $20 manual processing f
Search fee amounts
certified search $10.00 per debtor name; online search $3.00
Filing channels
online or paper; Online through SOSBiz (https://sosbiz.idaho.gov/forms/ucc) for UCC-1 financing statements and UCC-3 amendments only (no attachments online); paper by mail to Idaho Secretary of State, Attn: UCC Divisi
UCC-3 amendments, as the office states the fees
UCC-3 amendment (any action, including assignment, continuation and termination): $3 electronic; $26 on paper for 1 or 2 pages, $32 for 3 or more pages (including the $20 manual processing fee); Electronic Print & Mail $6 / $12. No free termination is printed for UCC-3.
Effective for
5 years from filing - Idaho Code 28-9-515(a)
Bulk data
published bulk-data program - $125.00 per data extract download (self-serve; no subscription or setup fee - the SOS states a subscription is no longer required)
Whether Idaho requires a general state-level business license, and on what terms. A "None" is a verified finding cited to the agency's own pages, not a gap. Which of the state's filings ask for an industry code is in the next section.
State business license - Idaho◎Verified
General state license
None - the state issues no general business license; licensing is occupation-specific and local
Where a new business registers
Idaho State Tax Commission (tax permits via Idaho Business Registration, jointly with Idaho Department of Labor and Industrial Commission) - no general license issuer exists agency page↗ (opens the official source)
Which of Idaho's business filings ask the filer for an industry classification, and in what form. "No industry information" is a positive finding cited to the form. Where the state uses its own category list and the list was captured, it is expandable below. The NAICS and SIC reference lists are on their own page.
Industry code on Idaho filings, 7 of 7 rows verified
Idaho has 44 county-equivalents: 44 countyies. Names and codes are the U.S. Census Bureau's (2020 national county codes); county seats and official sites are not yet published here.
All 44 county-equivalents
Idaho county-equivalents
Name
Type
FIPS
Note
Ada County
county
16001
Adams County
county
16003
Bannock County
county
16005
Bear Lake County
county
16007
Benewah County
county
16009
Bingham County
county
16011
Blaine County
county
16013
Boise County
county
16015
Bonner County
county
16017
Bonneville County
county
16019
Boundary County
county
16021
Butte County
county
16023
Camas County
county
16025
Canyon County
county
16027
Caribou County
county
16029
Cassia County
county
16031
Clark County
county
16033
Clearwater County
county
16035
Custer County
county
16037
Elmore County
county
16039
Franklin County
county
16041
Fremont County
county
16043
Gem County
county
16045
Gooding County
county
16047
Idaho County
county
16049
Jefferson County
county
16051
Jerome County
county
16053
Kootenai County
county
16055
Latah County
county
16057
Lemhi County
county
16059
Lewis County
county
16061
Lincoln County
county
16063
Madison County
county
16065
Minidoka County
county
16067
Nez Perce County
county
16069
Oneida County
county
16071
Owyhee County
county
16073
Payette County
county
16075
Power County
county
16077
Shoshone County
county
16079
Teton County
county
16081
Twin Falls County
county
16083
Valley County
county
16085
Washington County
county
16087
Other records held
Other records held for Idaho
Record
Value
Status
State trademark registration
$30 per class, 10 year term, $30 renewal
○Pending review
Change of registered agent
$0
○Pending review
Who must be named in public filings
Minimal but nonzero - one governing person, not full rosters. LLC formation: certificate of organization must state the name AND MAILING ADDRESS of at least one (1) governor (member or manager), plus principal-office street+mailing addresses and 30-21-404(a) registered-agent info (30-25-201, verified in corpus T30CH25.
○Pending review
These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.