Idaho Certificate of Transcription — Agency Review is a document that must be filed with the Idaho State Tax Commission when a business is seeking a sales tax permit. This document is necessary to verify that the business meets the requirements of the Idaho State Tax Commission in order to receive a sales tax permit. The Idaho Certificate of Transcription — Agency Review must be signed by a representative of the business, the county clerk or recorder, and the county assessor. There are two types of Idaho Certificate of Transcription — Agency Review: one for partnerships and one for corporations. The partnership version requires that the name of the partnership, the names and addresses of all partners, and the name and address of the agent of the partnership be provided. The corporate version requires the name of the corporation, the names and addresses of all officers, the name and address of the registered agent, and the date of incorporation.