To fill out Idaho Form ST-101, the Sales Tax Resale or Exemption Certificate, enter the buyer’s legal and business name, address, and tax ID; add your Idaho seller’s permit number if you have one; check the single exemption category that fits the purchase and complete the fields underneath it; fill in the seller’s name and address; then sign and date the form and give it to the seller.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate The form never goes to the state. The seller keeps it on file as proof the sale was legitimately tax-exempt.
Where to Download the Current Form
Get the current ST-101 from the Idaho State Tax Commission’s Sales and Use Tax forms page at tax.idaho.gov.2Idaho State Tax Commission. Sales and Use Tax Forms The form and instructions come as a single PDF. Scanned copies are acceptable to sellers as long as the information is legible and the signature is there.
Filling In the Buyer Information
The top of the form identifies the buyer. You need your legal name, business name, street address, city, state, and ZIP code. Idaho law also requires either your federal employer identification number (FEIN) or your driver’s license number and state of issue.3Idaho State Legislature. Idaho Code 63-3622 – Exemptions – Exemption Certificates and Resale Certificates – Penalties Every field here is required. If you leave one blank, the seller should refuse the certificate and charge tax.
If you’re buying for resale, add your Idaho seller’s permit number. It’s nine digits, formatted like 000123456, and you can confirm a number is valid using the Tax Commission’s online lookup before writing it down.4Idaho State Tax Commission. Seller’s Permits Three types of buyers don’t need an Idaho permit: wholesalers who make no retail sales, retailers who sell only through marketplace facilitators, and out-of-state retailers with no physical presence in Idaho.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
Picking the Right Exemption Reason
The middle of the form is divided into four exemption categories. Check only the one that fits your purchase, and complete the fields it asks for. The wrong category, or no category at all, invalidates the certificate.
Category 1: Buying for Resale
Check this if the goods are for resale, rental, or lease. The form asks you to describe the general nature of your business and the products you sell. A clothing retailer buying inventory from a wholesaler would check this box and describe the business as retail clothing.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
Category 2: Production Exemption
If your business primarily produces goods for resale, you can buy items tax-free when they’re used directly and primarily in that production process. The exemption covers manufacturing, processing, mining, farming, and fabricating. You describe what you produce and check the specific production activity that applies. Businesses offering hunting or fishing as a taxable activity also qualify for certain production-related purchases.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
The exemption has real limits. You still owe tax on items that become improvements to real property (fence posts, for example), office equipment and supplies, janitorial supplies, maintenance tools, transportation equipment, licensed motor vehicles, and recreational vehicles like ATVs or snowmobiles.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate A forklift for the production floor usually qualifies. A pickup truck for hauling finished goods to customers doesn’t.
Category 3: Exempt Buyer
Certain organizations are exempt from Idaho sales tax on all their purchases. Check the line that names your entity. The listed buyers include:
- Federal and Idaho state government agencies
- Nonprofit hospitals, schools, and museums
- American Indian tribes
- American Red Cross
- Nonprofit volunteer fire departments and EMS agencies
- State and federal credit unions
- Idaho Foodbank Warehouse, Inc.
- Canal companies, senior citizen centers, children’s free dental clinics, centers for independent living, and forest protective associations
These buyers don’t provide a seller’s permit number. Their exempt status under Idaho Code sections 63-3622O and 63-3622Z is the basis for the exemption.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
Category 4: Other Exempt Goods and Buyers
This section covers specific exemptions written into Idaho statute: irrigation equipment used for agriculture, medical items, pollution control equipment, heating fuels, research and development goods, and purchases by certified data centers, among others. An American Indian buyer holding a tribal ID also claims an exemption here. If your exemption isn’t listed, check the “Other” box and write in the specific Idaho Code section that authorizes it. Without that statutory reference, the certificate isn’t valid.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
Seller Details, Signature, and Delivery
Below the exemption section, enter the seller’s name and address. That ties the certificate to one vendor relationship. A single completed ST-101 stays on file with that seller and can cover future qualifying purchases from them as a blanket certificate, so you don’t need to fill out a new form for each order from the same vendor.
Sign and date the certification at the bottom. The statement above the signature line confirms the information is true and that false information can bring criminal and civil penalties.5Idaho State Tax Commission. Form ST-101 – Sales Tax Resale or Exemption Certificate An unsigned form is invalid. Hand the completed certificate to the seller at the time of purchase. It does not get mailed to the Idaho State Tax Commission.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate
If You’re an Out-of-State Buyer
A business located outside Idaho with no physical presence in the state (no office, warehouse, employees, or representatives) can still use the ST-101 to buy for resale. Check the “Out-of-state retailer; no Idaho business presence” box instead of entering an Idaho permit number.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate You’ll still need to supply your home state’s sales tax permit or registration number and describe the general character of the goods you sell in the regular course of business.3Idaho State Legislature. Idaho Code 63-3622 – Exemptions – Exemption Certificates and Resale Certificates – Penalties
One boundary to watch: if your sales into Idaho exceed $100,000 in the current or previous year, you’ve crossed the state’s economic nexus threshold and must register for an Idaho seller’s permit and start collecting Idaho sales tax. At that point, the out-of-state exemption from holding a permit no longer applies, and the box you check on the form changes with it.6Idaho State Tax Commission. Online Sellers Guide
What Happens If You Get It Wrong
Misuse of a resale or exemption certificate is a misdemeanor under Idaho Code 63-3622(e). Anyone who submits a certificate intending to evade the tax faces a fine of up to $1,000, imprisonment for up to one year, or both.3Idaho State Legislature. Idaho Code 63-3622 – Exemptions – Exemption Certificates and Resale Certificates – Penalties On top of that, the Tax Commission can impose a civil penalty of 5% of the sales price or $200, whichever is greater, for false exempt purchases, and the buyer is liable for the unpaid tax.1Idaho State Tax Commission. Idaho Code ST-101 – Sales Tax Resale or Exemption Certificate Claiming “for resale” on office supplies when you run a service firm is the sort of thing auditors catch routinely, and the lookback can reach years of purchases in a single audit.