To fill out Idaho Form ST-101, the Sales Tax Resale or Exemption Certificate, enter the seller’s and buyer’s identifying information at the top, complete the one section that matches your reason for claiming exemption (resale, production, or an exempt organization), sign and date the bottom, and hand the finished certificate to the seller. You do not mail it to the Idaho State Tax Commission. Every required field must be filled in or the certificate is invalid and the seller has to collect the 6% tax anyway.
Before You Start: Pick the Right Section
The form has three main exemption sections, and you use only one. Choosing wrong, or claiming an exemption your purchase doesn’t actually qualify for, shifts the unpaid tax liability to you.
Section 1 is for resale buyers: retailers, wholesalers, and other businesses purchasing inventory they intend to sell again. Section 2 is for producers who manufacture, process, mine, farm, fabricate, log, publish free newspapers, or run hunting and fishing operations, buying goods used directly and primarily in that production. Section 3 is for organizations the Idaho legislature has specifically exempted, including hospitals, schools, government agencies, volunteer fire departments, licensed emergency medical service agencies, museums, qualified senior citizen centers, credit unions, the American Red Cross, and the Idaho Foodbank Warehouse.1Idaho State Tax Commission. Form ST-101 Sales Tax Resale or Exemption Certificate Idaho does not grant blanket exemption to all nonprofits; only the organizations named in the Sales Tax Act qualify, so a nonprofit not on the printed list has no basis to use the form.2Idaho Administrative Code. Idaho Code 35.01.02.085 – Sales To and Purchases By Nonprofit Organizations
Download the current form from the Idaho State Tax Commission website before you start.3Idaho State Tax Commission. Idaho Form ST-101 Sales Tax Resale or Exemption Certificate
Seller and Buyer Information at the Top
Everyone completes this part regardless of which exemption section they use. Fill in the seller’s legal business name, street address, city, state, and ZIP code, then the same set of fields for the buyer. These lines exist so an auditor can trace a questioned sale back to the specific vendor and purchaser.
Section 1: Buying for Resale
Start by describing the primary nature of your business and the products you sell, rent, or lease. Idaho law requires the resale certificate to show the type of goods the purchaser normally sells or rents in the regular course of business, so a vague entry like “merchandise” is not enough.4Idaho State Legislature. Idaho Code 63-3622 – Exemptions – Exemption Certificates and Resale Certificates – Penalties
Then check the one box that fits you:
- Idaho registered retailer: write in your nine-digit Idaho seller’s permit number.
- Wholesaler only: use this if you make no retail sales at all.
- Marketplace facilitator seller: use this if all your retail sales go through a marketplace facilitator.
- Out-of-state retailer: use this if you have no Idaho business presence, meaning no physical location, no employees, and no representatives in the state.
- Idaho registered prepaid wireless seller: write in your E911 fee permit number.
You need an Idaho seller’s permit number unless you fall into the wholesaler-only, marketplace-only, or out-of-state exception.1Idaho State Tax Commission. Form ST-101 Sales Tax Resale or Exemption Certificate If you should have a permit and don’t, register through the Idaho Business Registration system first. Online applications produce a permit in 10 to 15 business days; paper applications can take up to four weeks.5Idaho State Tax Commission. Getting Tax Permits
Section 2: Producer Exemptions
Describe the specific products you produce, then check every applicable production category printed on the form. The goods you are buying must be used directly and primarily in that production activity under Idaho Code 63-3622D. Covered items include raw materials that become part of a finished product, chemicals used to treat or improve a product, required safety equipment, and machinery used directly in the production process.6Idaho State Legislature. Idaho Code 63-3622D – Production Exemption Equipment that only supports operations indirectly, like delivery trucks or office furniture, does not. If what you’re buying wouldn’t survive the “directly and primarily” test, don’t claim it here.
Section 3: Exempt Organizations and the Section 4 “Other” Box
Check the box next to your organization type from the list printed on the form. If your exemption isn’t covered in Sections 1 through 3, use the “Other” box in Section 4 and write in the specific Idaho Code section that authorizes it. The form warns that leaving the code citation blank makes the certificate invalid.1Idaho State Tax Commission. Form ST-101 Sales Tax Resale or Exemption Certificate
Signing and Delivering the Form
Sign and date the bottom. Your signature certifies that everything on the form is true and correct and that you understand false information can lead to criminal and civil penalties.3Idaho State Tax Commission. Idaho Form ST-101 Sales Tax Resale or Exemption Certificate An unsigned form is not valid; a careful seller will refuse the exemption and collect tax.
Hand the completed certificate to your vendor at the time of purchase. A paper copy works; so does a scanned digital version by email. The seller keeps it on file as proof the untaxed sale was legitimate.7Idaho Administrative Code. Idaho Code 35.01.02.128 – Certificates for Resale and Other Exemption Claims One completed form generally covers an ongoing purchasing relationship with that vendor, so you don’t need a new ST-101 for every order. If your business name, address, permit number, or the nature of your purchases changes, give the seller an updated certificate.
What Happens If You Get It Wrong
The buyer carries the tax liability when goods don’t actually qualify for the exemption claimed.1Idaho State Tax Commission. Form ST-101 Sales Tax Resale or Exemption Certificate If you buy something tax-free for resale and later use it in your own business or personally, you owe the tax based on the original purchase price, with interest running from the date the item was first put to non-exempt use.4Idaho State Legislature. Idaho Code 63-3622 – Exemptions – Exemption Certificates and Resale Certificates – Penalties Deliberately submitting false information on an ST-101 exposes you to criminal and civil penalties, and the warning sits directly above the signature line.
Outright fraud is not the usual problem. Sloppy paperwork is. A missing permit number, an unchecked box, a blank Idaho Code citation in Section 4, or a vague product description can invalidate the certificate, and once that happens the seller has to collect tax after the fact or absorb it. Fill in every required field the first time.