INSTRUCTIONS: IDAHO SALES TAX RESALE OR EXEMPTION CERTIFICATE (Form ST-101)
Idaho business people may be required to file a form ST-101 to document all purchases which are intended to for resale or otherwise are exemption from sales tax. This document is available on the website of the Idaho State Tax Commission.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 1: At the top left, enter the seller's name and address. At the top right, enter your name and address.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 2: Section 1 is only for the use of those purchasing materials for resale. In section 1a, enter the primary nature of your business and provide a brief description of the products which offer.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 3: In section 1b, indicate with a check mark whether you are buying from an Idaho registered retailer, from a wholesale sales business, or an out-of-state retailer. If purchasing from an Idaho registered retailer, you must give their permit number.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 4: Section 2 is for businesses which are buying goods directly and primarily for production, which qualify for an exemption from sales tax. Check the box next to the box which describes your business and list the products which you make.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 5: Section 3 is only for businesses which are exempt from Idaho sales tax. If this applies, check the box next to your business.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 6: Section 4 is for construction contractors purchasing materials for an out-of-state job which does not tax construction materials, those working on an agricultural irrigation project, or those who install production equipment. Give the invoice number, city and state of the construction project, the project owner's name, and indicate with a check mark which of these exemptions apply in this case.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 7: Section 5 concerns miscellaneous goods which are also exempt from sales tax. Check the box next to all statements which apply.
Idaho Sales Tax Resale Or Exemption Certificate ST-101 Step 8: Print, sign and date the form, along with providing your job title and driver's license or employee identification number.
