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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

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Form ST-101 — Instructions
Sales Tax Resale or Exemption Certificate

General. This form is valid only if all information has Loggers, broadcasters, and publishers of newspapers
been completed. The seller must keep a copy of the that are free to the public and contain at least
completed form on file. The seller is responsible for 10% informational content (not ads) have a similar
collecting sales tax if the form isn’t completed. exemption. Sellers still must charge these businesses
Buyer, if the goods you’re buying don’t qualify for the tax on purchases of the bulleted items listed above.
exemption you’re claiming, you will be responsible Seller: For producer exemptions, you can stamp or
for the tax due. imprint an exemption statement on the front of the
invoice. (Contact the Tax Commission to get the
1. Buying for Resale required language for the exemption statement.)
Buyers must have an Idaho seller’s or E911 fee
permit number unless they’re: 3. Exempt Buyers
• Wholesalers who make no retail sales. These buyers are exempt from tax on all purchases.
• Retailers selling only through marketplace
Advocates for Survivors of Domestic Violence and
facilitators. (A marketplace facilitator is a
Sexual Assault, Inc.
person who provides a marketplace for
third-party sellers.) American Indian tribes. Only tribal entities qualify.
• Out-of-state retailers with no Idaho
business presence (e.g., physical location, American Red Cross.

representatives, employees, etc.). Amtrak.
An Idaho seller’s or E911 fee permit number has
nine digits, such as 000123456. You can validate a Blind Services Foundation, Inc.
permit number by visiting tax.idaho.gov/validseller Canal companies. Only nonprofit canal companies
or contacting the Tax Commission. qualify.

2. Producer Exemptions Centers for independent living. To qualify, a
Businesses that primarily produce products for center must be a private, nonprofit, nonresidential
resale don’t have to pay tax on goods that they organization in which at least 51% of the board,
directly and primarily use in the production process. management, and staff are persons with disabilities.
Businesses offering the right to hunt or fish as a The center also must meet all of these criteria:
taxable activity don’t have to pay tax on goods that • It’s designed and operated within a local
they directly and primarily use in the hunting or community by individuals with disabilities.
fishing activity.
• It provides a variety of independent living services
Qualifying businesses must pay sales tax on all of and programs.
the following:
• It’s cross-disability.
• Transportation equipment and supplies
Children’s free dental service clinics. Only nonprofit
• Goods used in selling or distribution children’s free dental service clinics qualify.
• Janitorial or cleaning equipment or supplies
Credit unions. Both state and federal credit
• Maintenance or repair equipment and supplies
unions qualify.
• Office equipment and supplies
• Any licensed motor vehicle or trailer and parts Emergency medical service (EMS) agencies. Only
nonprofit emergency medical service agencies qualify.
• Aircraft and parts
• Recreational vehicle (e.g., snowmobile, ATV, Forest protective associations.
off-highway motorcycle, camper, travel trailer)
Government. Only the U.S. government and Idaho
• Goods that become improvements to real property
state, county, city, and other political subdivisions
(e.g., fence posts)
qualify. Sales to other states and their political
subdivisions are taxable.
EIN00064 05-23-2023 Page 1 of 3

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Instructions                                                                Form ST-101 —                             (continued)                  

                   Hospitals. Only licensed nonprofit hospitals qualify.    Auxiliary organizations such as parent-teacher 
                   Nursing homes or similar institutions don’t.             associations, booster clubs, and alumni groups 
                                                                            don’t qualify.
                   Idaho Foodbank Warehouse, Inc.
                                                                            Schools primarily teaching subjects like business, 
                   Museums. Only nonprofit museums qualify.  A              dance, theater arts, music, cosmetology, writing, and 
                   museum collects, preserves, and displays objects         gymnastics don’t qualify.
                   and information to help the public interpret the past 
                   and present and to explore the future. Examples          Senior citizen centers. Only nonprofit community 
                   include institutions that exhibit science, history, art, centers for senior citizens qualify.

                   and culture as well as zoos and aquariums.                                        Only nonprofit volunteer 
                                                                            Volunteer fire departments. 
                                                                            fire departments qualify.
                   Qualified health organizations:
                   •  American Cancer Society
                                                                            4. Other Exempt Goods and Buyers
                   •  American Diabetes Association
                                                                            If buyers claim an exemption that isn’t listed on this 
                   •  American Heart Association 
                                                                            form, they must mark the “Other” box and list the 
                   •  American Lung Association of Idaho                    section of the law that applies to the exemption. 
                   •  Arc, Inc., The                                        Otherwise, this certificate isn’t valid.  
                   •  Arthritis Foundation 
                                                                            Aerial tramway, snowmaking/grooming equipment. 
                   •  Camp Rainbow Gold                                     The sale, storage, use, or other consumption of parts, 
                   •  Children’s Home Society of Idaho                      materials, or equipment that will become a component 
                   •  Easter Seals                                          of an aerial passenger tramway are exempt from tax.
                   •  Family Services Alliance of Southeast Idaho           Snowgrooming and snowmaking equipment the owner 
                   •  Idaho Association of Free and Charitable Clinics      or operator of a downhill ski area buys and uses to 
                   and its member clinics                                   prepare and maintain the downhill ski slopes accessed 
                                                                            by aerial tramways also is exempt. An aerial tramway 
                   •  Idaho Community Action Agencies
                                                                            includes chair lifts, gondolas, T-bar and J-bar lifts, 
                   •  Idaho Cystic Fibrosis Foundation                      platter lifts, rope tows, and similar devices. See Idaho 
                   •  Idaho Diabetes Youth Programs                         Code section 63-3622Y.
                   •  Idaho Epilepsy League
                                                                            American Indians. Sales to an enrolled Indian tribal 
                   •  Idaho Primary Care Association and its                member are exempt if the goods are delivered on 
                   community health centers                                 the reservation. The buyer’s Tribal Identification 
                   •  Idaho Ronald McDonald House                           Number is required. For sales of vehicles or 
                   •  Idaho Women’s and Children’s Alliance                 boats, use Form ST-133, Sales Tax Exemption 
                   •  March of Dimes                                        Certificate - Family or American Indian Sales. 

                   •  Mental Health Association                             Certified data centers. Only data centers certified 
                   •  Muscular Dystrophy Foundation                         with the Tax Commission qualify. Certified data centers 
                   •  National Multiple Sclerosis Society                   can buy the following without paying sales tax:
                   •  Rocky Mountain Kidney Association                     •  Eligible server equipment including servers, rack 
                                                                            servers, chillers, storage devices, generators, 
                   •  Special Olympics Idaho
                                                                            cabling, and enabling software integral to or 
                   •  United Cerebral Palsy                                 installed on such equipment.
                   Schools. Certain public or nonprofit schools qualify.    •  New data center facilities, meaning the 
                   These schools include:                                   building or structural components of a building 
                                                                            used primarily as a data center, including 
                   •  Colleges and universities
                                                                            equipment, materials, and fixtures.
                   •  Primary, secondary, and charter schools
                   •  Idaho Digital Learning Academy

                   EIN00064 05-23-2023                                                                                   Page 2 of 3

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Instructions Form ST-101 — (continued)

Churches. Churches can buy food for meals they Pollution control items. The following items qualify:
sell to members or qualifying goods for their food tangible personal property purchased to meet air or
bank without paying tax. water quality standards of a federal or state agency;
liners and reagents purchased to meet water quality
Food banks and soup kitchens. Food banks standards; tangible personal property purchased to
and soup kitchens can buy food or other goods meet air or water quality standards and which become
used to grow, store, prepare, or serve food exempt an improvement to real property of manufacturing,
from sales tax. The exemption doesn’t include mining, farming or toxic waste treatment and storage
licensed motor vehicles or trailers. See Idaho Code businesses; and “dry-to-dry transfer systems” used in
section 63-3622O. the dry cleaning industry. This exemption doesn’t apply
to items used in road construction, septic or sewer
Heating fuels. Heating fuels such as wood, coal,
systems, drinking water treatment, or soil erosion
petroleum, propane, and natural gas are exempt
prevention. Motor vehicles and buildings don’t qualify.
when purchased to heat an enclosed building
See Idaho Code section 63-3622X.
or a building under construction, or when used
for cooking or water heating. See Idaho Code Qualified semiconductor projects. Applicants
section 63-3622G. must submit a qualifying project outline to the Idaho
Seller: For heating fuel, you can stamp or imprint Department of Commerce. Qualifying covered entities
an exemption statement on the front of the invoice. can purchase materials and supplies permanently
Contact the Tax Commission to get the required installed or placed in or on a qualifying project
language for the exemption statement. without paying sales tax. A qualifying project includes
activities conducted in Idaho to construct, expand, or
Sales of liquid propane in units of 15 gallons or
modernize a facility for fabrication, assembly, testing,
less that are identified in the vendor’s records
advanced packaging, or research and development of
as cylinder sales are exempt from tax. You don’t
semiconductors. See Idaho Code section 63-3622WW.
have to keep a Form ST-101 on file for them.
Irrigation equipment and supplies. All irrigation Research and development (R&D). Purchases of
goods that are primarily used to develop, design,
equipment and supplies used directly and primarily
manufacture, process, or fabricate a product or
for agriculture are exempt. See Idaho Code section
potential product qualify for exemption. See Idaho
63-3622W.
Code section 63-3622RR.
Livestock. Sales of cattle, sheep, mules, horses, The Idaho National Laboratory and its contractors
pigs, and goats are exempt when sold at a public can claim an R&D exemption to buy goods directly
livestock market. Sales of other animals don’t qualify. and primarily used to advance scientific knowledge in
See Idaho Code section 63-3622MM. areas that don’t have a commercial application. Items
that will become a part of real property don’t qualify.
Medical items. Only the following prescribed
See Idaho Code section 63-3622BB.
medical goods qualify if a licensed practitioner will
administer or distribute them: drugs, contact lenses,
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. See Idaho Code
section 63-3622N.

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 05-23-2023 Page 3 of 3

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