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Idaho Free Printable Form ST-101, Sales Tax Resale or Exemption Certificate and Instructions for 2024 Idaho Sales Tax Resale or Exemption Certificate

FORM ST-101 (Obsolete) is obsolete, and is no longer supported by the Idaho Department of Revenue.

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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 12-31-2019 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 EIN00064 12-31-2019  Page 1 of 4 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 EIN00064 12-31-2019  Page 2 of 4 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 EIN00064 12-31-2019  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 Page 3 of 4 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 EIN00064 12-31-2019  Page 4 of 4
Extracted from PDF file 2019-idaho-form-st-101.pdf, last modified December 2019

More about the Idaho FORM ST-101 (Obsolete) Sales Tax

Obsolete

We last updated the Sales Tax Resale or Exemption Certificate in April 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Idaho State Tax Commission. You can print other Idaho tax forms here.

Other Idaho Sales Tax Forms:

TaxFormFinder has an additional 65 Idaho income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
FORM 850-U (obsolete) Idaho Self-Assessed Use Tax Worksheet and Return
FORM ST-101 (Obsolete) Sales Tax Resale or Exemption Certificate
FORM 850 Instructions for Form 850 - Idaho Sales and Use Tax
FORM TCR (Obsolete) Sales Tax Refund Claim
FORM ST-102 Use Tax Exemption Certificate New Resident or Military

Download all ID tax forms View all 66 Idaho Income Tax Forms


Form Sources:

Idaho usually releases forms for the current tax year between January and April. We last updated Idaho FORM ST-101 (Obsolete) from the State Tax Commission in April 2021.

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About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Idaho FORM ST-101 (Obsolete)

We have a total of two past-year versions of FORM ST-101 (Obsolete) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 FORM ST-101 (Obsolete)

Form ST-101, Sales Tax Resale or Exemption Certificate and Instructions


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