The Governor of Idaho has recently signed HB 578, a bill expanding which remote retailers will be required to collect, remit and report sales tax to the state. Beginning July 1, 2018, a retailer with an agreement with a person engaged in business in the state who refers potential purchasers to the retailer and who has a cumulative gross total sales of more than ten thousand dollars in a twelve-month period will now be considered to be a retailer engaged in business in the state. The retailer will be obliged to comply with the sales tax laws of Idaho, including the collection, remittance, and reporting of sales tax.
You can review HB 578 here.