Idaho Sales Tax Resale or Exemption Certificate

Sales Tax Resale or Exemption Certificate
Form ST-101, Sales Tax Resale or Exemption Certificate and Instructions
Form ST-101
Sales Tax Resale or Exemption Certificate
Buyer’s Name

Seller’s Name

Address

Address

City

State

ZIP Code

City

State

ZIP Code

Seller: Each exemption a customer may claim on this form has special rules (see instructions). It’s your responsibility to learn the
rules. You must charge tax to customers on goods that don’t qualify for a claimed exemption and are taxable.
Buyer: Complete the section that applies to you.
1. Buying for Resale. I will sell, rent, or lease the goods I am buying in the regular course of my business.
a. Primary nature of business ____________________ Describe the products you sell, lease, or rent _____________________
b. Check the box that applies:

Idaho registered retailer; seller’s permit number
Retailer selling only through a marketplace
facilitator

Wholesaler only; no
retail sales

Idaho registered prepaid wireless service seller; E911 fee permit number

(required - see instructions)

Out-of-state retailer; no Idaho business
presence
(required - see instructions)

2. Producer Exemptions (see instructions). I will put the goods purchased to an exempt use in the business selected below.
Broadcasting

Production Exemption (check all that apply):
Hunting or fishing
Fabricating
Manufacturing
operation
Farming
Mining

Logging
Publishing free newspapers

Processing
Ranching

List the products you produce:

3. Exempt Buyer. All purchases are exempt, and no permit number is required. Check the box that applies.
Advocates for Survivors of
Domestic Violence and Sexual
Assault, Inc.

Blind Services Foundation, Inc.

American Indian tribes

Centers for independent living

American Red Cross

Children’s free dental service
clinics (nonprofit only)

Government (U.S./Idaho)

Schools (nonprofit only)

Hospitals (nonprofit only)

Senior citizen centers

Credit unions (state/federal)

Idaho Foodbank Warehouse, Inc.

Volunteer fire departments

Amtrak

Canal companies (nonprofit only)

Emergency medical services
(EMS) agencies (nonprofit only)
Forest protective association

Museums (nonprofit only)

Qualifying health organizations
(see instructions for list)

4. Contractor Exemptions (see instructions).
a. Invoice, purchase order, or job number to which this claim applies
b. City and state where job is located
c. Project owner name
d. This exempt project is (check appropriate box)
In a nontaxing state (To qualify, materials must become part of the real property)
An agricultural irrigation project
For production equipment owned by a producer who qualifies for the production exemption
5. Other Exempt Goods and Buyers (see instructions).

Aerial tramway component or snowmaking/grooming equipment

Heating fuels

Aircraft (fixed-wing) primarily used as an air tactical group supervisor platform

Irrigation equipment and supplies used for agriculture

Aircraft primarily used to transport passengers or freight for hire

Livestock sold at a public livestock market

Aircraft nonresidents buy for out-of-state use

Medical items that qualify

FAA approved repair parts that a qualifying repair station installs on a nonresident’s aircraft

Pollution control items

American Indian buyer holding Tribal ID No.
This form doesn’t apply to vehicles or boats (see instructions)
Church buying goods for food bank or to sell meals to members

Research and development goods
Other goods or entity exempt by law under the
following statute

Food bank or soup kitchen buying food or food service goods

(required)

By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false information
can result in criminal and civil penalties.
Buyer’s Signature

Buyer’s Name (please print)

Buyer’s Federal EIN or Driver’s License Number and State of Issue
EFO00149

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Title
Date

Form ST-101 — Instructions
Sales Tax Resale or Exemption Certificate
General. Sellers must charge tax to any customer
and on any goods that don’t qualify for a claimed
exemption and are taxable by law. The form is
valid only if all information is complete. The seller
must keep the form.

1. Buying for Resale

Buyers must have an Idaho seller’s or E911 fee
permit number unless they’re:
•	 Wholesalers who make no retail sales
•	 Retailers selling only through marketplace
facilitators. (A marketplace facilitator is a
person that provides a marketplace for thirdparty sellers.)
•	 Out-of-state retailers with no Idaho
business presence (e.g., physical location,
representatives, employees, etc.)
An Idaho seller’s or E911 fee permit number has
nine digits, such as 000123456. The certificate
isn’t valid if the number contains another number,
such as a federal Employer Identification Number.
You can validate a permit number by visiting
tax.idaho.gov/validseller or contacting the
Tax Commission.

2. Producer Exemptions

Businesses that primarily produce products
for resale don’t have to pay tax on goods that
they directly and primarily use in the production
process. Businesses offering the right to hunt or
fish as a taxable activity don’t have to pay tax on
goods that they directly and primarily use in the
hunting or fishing activity.
Qualifying businesses must pay sales tax on all
of the following:
•	 Transportation equipment and supplies
•	 Goods used in selling or distribution
•	 Janitorial or cleaning equipment or supplies
•	 Maintenance or repair equipment and
supplies
•	 Office equipment and supplies
•	 Any licensed motor vehicle or trailer and parts
•	 Aircraft and parts
•	 Recreational vehicle (e.g., snowmobile, ATV,
off-road motorcycle, camper, travel trailer)
•	 Goods that become improvements to real
property (e.g., fence posts)

newspapers that are free to the public and
contain at least 10% informational content (not
ads) have a similar exemption. Sellers must still
charge these businesses tax on purchases of the
bulleted items listed above.
Seller: For producer exemptions, you can
stamp or imprint an exemption statement
on the front of the invoice. (Contact the Tax
Commission to get the required language for the
exemption statement.)

3. Exempt Buyers

These buyers are exempt from tax on all purchases.
Advocates for Survivors of Domestic Violence
and Sexual Assault, Inc.
American Indian tribes. Only tribal entities qualify.
American Red Cross.
Amtrak.
Blind Services Foundation, Inc.
Canal companies. Only nonprofit canal companies
qualify.
Centers for independent living. To qualify,
centers must be a private, nonprofit, nonresidential
organization in which at least 51% of the board,
management, and staff are persons with disabilities
and that:
•	 Is designed and operated within a local
community by individuals with disabilities;
•	 Provides an variety of independent living
services and programs; and
•	 Is cross-disability.
Children’s free dental service clinics. Only
nonprofit children’s free dental service clinics qualify.
Credit unions. Both state and federal credit
unions qualify.
Emergency medical service (EMS) agencies.
Only nonprofit emergency medical service agencies
qualify.
Forest protective associations.
Government. Only the U.S. government and Idaho
state, county, and city governments qualify. Sales
to other states and their political subdivisions are

Loggers, broadcasters, and publishers of
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Form ST-101 — Instructions (continued)
taxable.
Hospitals. Only licensed nonprofit hospitals
qualify. Nursing homes or similar institutions don’t.
Idaho Foodbank Warehouse, Inc.
Museums. Only nonprofit museums qualify.
A museum collects, preserves, and displays
objects and information to help the public
interpret the past and present and to explore the
future. Examples include institutions that exhibit
science, history, art, and culture as well as zoos
and aquariums.
Qualified health organizations:
•	 American Cancer Society
•	 American Diabetes Association
•	 American Heart Association
•	 American Lung Association of Idaho
•	 Arc, Inc., The
•	 Arthritis Foundation
•	 Camp Rainbow Gold
•	 Children’s Home Society of Idaho
•	 Easter Seals
•	 Family Services Alliance of Southeast Idaho
•	 Idaho Association of Free and Charitable
Clinics and its Member Clinics
•	 Idaho Community Action Agencies
•	 Idaho Cystic Fibrosis Foundation
•	 Idaho Diabetes Youth Programs
•	 Idaho Epilepsy League
•	 Idaho Primary Care Association and its
Community Health Centers
•	 Idaho Ronald McDonald House
•	 Idaho Women’s and Children’s Alliance
•	 March of Dimes
•	 Mental Health Association
•	 Muscular Dystrophy Foundation
•	 National Multiple Sclerosis Society
•	 Rocky Mountain Kidney Association
•	 Special Olympics Idaho
•	 United Cerebral Palsy
Schools. Certain public or nonprofit schools
qualify. These schools include:
•	 Colleges and universities

•	 Primary, secondary, and charter schools
•	 Idaho Digital Learning Academy
Schools primarily teaching subjects like business,
dancing, dramatics, music, cosmetology, writing
and gymnastics don’t qualify.
Auxiliary organizations such as parent-teacher
associations, booster clubs, and alumni groups
don’t qualify.
Senior citizen centers.
Volunteer fire departments.

4. Contractor Exemptions
Three exemptions apply to contractors: Agricultural
Irrigation, Nontaxing State, and Production
Equipment. In each case, contractors must list the
job location and project owner. They must also
list whether the exemption claim applies to all
purchases for a specific job number or to a specific
invoice or purchase order.
Agricultural irrigation. Irrigation equipment and
materials for an agricultural irrigation project are
exempt. An irrigation system for a golf course or a
residence doesn’t qualify.
Nontaxing state. Construction materials for a job
in a nontaxing state are exempt from Idaho sales
tax. This exemption applies only to materials that
will become part of real property and only if the
contractor isn’t subject to a use tax or a similar tax
in the other state. Jobs in Alaska, Oregon, and
Montana qualify, as do some jobs in Washington.
Production equipment. A contractor who installs
production equipment for a producer can buy the
materials for the equipment exempt from tax. This
exemption doesn’t apply to materials that become
part of real property.

5. Other Exempt Goods and Buyers

If buyers claim an exemption that isn’t listed on this
form, they must mark the “Other” box and list the
section of the law that applies to the exemption.
Otherwise, this certificate isn’t valid.
Aerial tramway, snowmaking/grooming
equipment. The sale, storage, use or other
consumption of parts, materials, or equipment that
will become a component of an aerial passenger
tramway are exempt from tax.
Snowgrooming and snowmaking equipment the

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Form ST-101 — Instructions (continued)
owner or operator of a downhill ski area buys
and uses to prepare and maintain the downhill
ski area to prepare and maintain the downhill
ski slopes accessed by aerial tramways is also
exempt. An aerial tramway includes chair lifts,
gondolas, T-bar and J-bar lifts, platter lifts, rope
tows, and similar devices.

of vehicles or boats, use Form ST-133, Sales
Tax Exemption Certificate - Family or American
Indian Sales.

Aircraft primarily used to transport
passengers or freight for hire. Only aircraft
purchased by an airline, charter service, air
ambulance service or air freight company qualify.
Parts for the exempt aircraft are also exempt.
Examples of aircraft that don’t qualify for this
exemption are those used for recreational flights,
aerial spraying, dumping or logging.

Food banks and soup kitchens. Food banks and
soup kitchens can buy food or other goods used
to grow, store, prepare or serve food exempt from
sales tax. The exemption doesn’t include licensed
motor vehicles or trailers.

Aircraft primarily used as an air tactical
group supervisor platform. Fixed-wing aircraft
primarily used as an air tactical group supervisor
platform, under contract with a government entity
for wildfire activity, are exempt. Parts for these
exempt aircraft are also exempt.
Aircraft that a nonresident buys for
out-of-state use. An aircraft purchased by a
nonresident is exempt if it will be immediately
removed from Idaho and registered in another
state. It can’t be stored or used in Idaho more
than 90 days in any 12-month period.
A nonresident corporation, partnership, limited
liability company, or other organization that
meets the requirements listed above can claim
the exemption if it also meets all of these
additional requirements:
•	 It isn’t formed under the laws of Idaho
•	 It isn’t required to be registered with the
Idaho Secretary of State to do business in
Idaho
•	 It doesn’t have significant contacts
with Idaho and doesn’t have consistent
operations in Idaho
Repair parts that an FAA-approved Idaho repair
station installs on a nonresident’s aircraft qualify
for exemption. Aircraft kits and hang gliders
don’t qualify.
American Indians. Sales to an enrolled Indian
tribal member are exempt if the goods are
delivered on the reservation. The buyer’s Tribal
Identification Number is required. For sales

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Churches. Churches can buy food for meals they
sell to members or qualifying goods for their food
bank without paying tax.

Heating fuels. Heating fuels such as wood, coal,
petroleum, propane, and natural gas are exempt
when purchased to heat an enclosed building or
a building under construction, or when used for
cooking or water heating.
Seller: For heating fuel, you can stamp or imprint
an exemption statement on the front of the
invoice. Contact the Tax Commission to get the
required language for the exemption statement.
Sales of liquified propane in units of 15 gallons
or less that are identified in the vendor’s records
as cylinder sales are exempt from tax. You don’t
have to keep a Form ST-101 on file for them.
Irrigation equipment and supplies. All irrigation
equipment and supplies used directly and primarily
for agriculture are exempt.
Livestock. Sales of cattle, sheep, mules,
horses, pigs and goats are exempt when sold at
a public livestock market. Sales of other animals
don’t qualify.
Medical items. Only the following prescribed
medical goods qualify if a licensed practitioner
will administer or distribute them: drugs, contacts,
eyeglasses, oxygen, insulin, syringes, prosthetic
devices, durable medical equipment, dental and
orthopedic appliances (including fillings), urinary
and colostomy supplies, enteral and parenteral
feeding equipment and supplies, hemodialysis
and peritoneal dialysis drugs and supplies, and
chemicals and equipment used to test or monitor
blood or urine of a diabetic.
Pollution control items. The following items
qualify: tangible personal property purchased to
meet air or water quality standards of a federal or
state agency; liners and reagents purchased to

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Form ST-101 — Instructions (continued)
meet water quality standards; tangible personal
property purchased to meet air or water quality
standards and which become an improvement to
real property of manufacturing, mining, farming
or toxic waste treatment and storage businesses;
and “dry to dry transfer systems” that the dry
cleaning industry uses. This exemption doesn’t
apply to items used in road construction, septic
or sewer systems, treating drinking water or
preventing soil erosion. Motor vehicles and
buildings don’t qualify. See Idaho Code section
63-3622X for more details.
Research and development (R&D). Purchases
of goods that are primarily used to develop,
design, manufacture, process, or fabricate a
product or potential product qualify. See Idaho
Code section 63-3622RR for more details.
The Idaho National Laboratory and its
contractors can claim an R&D exemption to buy
goods directly and primarily used to advance
scientific knowledge in areas that don’t have a
commercial application. Items that will become
a part of real property don’t qualify. See Idaho
Code section 63-3622BB for more details.

Contact us:

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
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