To set up a coffee shop in Idaho, lock in the site and zoning, then run permits in parallel with entity and tax registrations. Form an LLC with the Idaho Secretary of State via SOSbiz (~$100), file an Assumed Business Name if your brand differs ($25), and register for a sales tax permit with the Idaho State Tax Commission via TAP (6% statewide; resort city local option taxes may apply). Secure city approvals: zoning clearance, a conditional use permit for any drive‑thru, sign permit, and a building permit for build‑out. Submit a food establishment plan review to your local Public Health District before construction (10–30 business days); design to include a 3‑compartment sink, hand and mop sinks, an ice machine air gap, and a grease interceptor if food prep triggers FOG rules. Choose 208V/240V power and water filtration sized for espresso (target ≤3–5 gpg hardness) to prevent scale. Obtain workers’ comp (Idaho State Insurance Fund or private carrier), UI with the Idaho Dept. of Labor, and general/liquor liability if serving beer or wine (permit via Idaho State Police ABC plus city approval). Build a hiring plan (use Idaho’s tipped wage rules), draft SOPs, and schedule health and fire final inspections.
