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Form ST-101
Sales Tax Resale or Exemption Certificate
(Contractors improving real property, use Form ST-103C)
Buyer’s name Seller’s name
Address Address
City State ZIP Code City State ZIP Code
Seller: All purchases might not qualify for the exemption claimed. Refer to the instructions for information about each
exemption, and items on which you should collect tax.
Buyer: Complete the section that applies to you. If the goods you’re buying don’t qualify for the exemption you’re claiming,
you will be responsible for the tax due. Refer to the instructions for information about each exemption, and items on which
you should pay tax.
1. Buying for Resale. I’ll sell, rent, or lease the goods I’m buying in the regular course of my business.
a. Describe the primary nature of your business
(required)
Describe the products you sell, rent, or lease
b. Check the box that applies: (required)
Idaho registered retailer; seller’s permit number
(required - see instructions)
Wholesaler only; no retail sales
Retailer selling only through a marketplace facilitator
Out-of-state retailer; no Idaho business presence
Idaho registered prepaid wireless service seller; E911 fee permit number
(required - see instructions)
2. Producer Exemptions (see instructions). Describe the products you produce.
I’ll put the goods that I’m buying to an exempt use in the business selected below: (required)
Broadcasting Production Exemption (check all that apply):
Logging Fabricating Hunting or fishing operation Mining Ranching
Publishing free newspapers Farming Manufacturing Processing
3. Exempt Buyers. Purchases made directly by the entities listed below are exempt. Check the box that applies.
Advocates for Survivors of Domestic Children’s free dental service clinics Idaho Foodbank Warehouse, Inc.
Violence and Sexual Assault, Inc. (nonprofit only)
Museums (nonprofit only)
American Indian tribes Credit unions (state/federal) Qualifying health organizations
American Red Cross Emergency medical services (EMS) (see instructions for list)
agencies (nonprofit only)
Amtrak Schools (nonprofit only)
Forest protective associations
Blind Services Foundation, Inc. Senior citizen centers (nonprofit only)
Government (U.S./Idaho)
Canal companies (nonprofit only) Volunteer fire departments
Hospitals (nonprofit only) (nonprofit only)
Centers for independent living
4. Other Exempt Goods and Buyers (see instructions).
Aerial tramway component or snowmaking/grooming equipment Irrigation equipment and supplies used for agriculture
American Indian buyer holding Tribal ID No. Livestock sold at a public livestock market
You can’t use this form for vehicle or vessel purchases Medical items that qualify (see instructions)
(see instructions)
Pollution control items
Certified data center
Qualified semiconductor project
Church buying goods for food bank or to sell meals to members
Research and development goods
Food bank or soup kitchen buying food or food service goods
Other goods or entity exempt by law under
Heating fuels the following statute
(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) Title
Buyer’s federal EIN or driver’s license number and state of issue Date
EFO00149 05-24-2023
