ST-101
Idaho State Tax Commission
SALES TAX RESALE OR EXEMPTION CERTIFICATE
EFO00149
09-30-15
Buyer's Name
Seller's Name
Address
Address
City
State
Zip Code
City
State
Zip Code
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 block that applies:
Idaho registered retailer. Seller's permit number ______________________________________
(
required - see instructions)
Wholesale only; no retail sales
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). I will put the goods purchased to an exempt use in the business indicated below.
Check all that apply and complete the required information.
Logging Exemption
Broadcasting Exemption
Publishing Free Newspapers
Production Exemption (check all that apply):
Farming
Ranching
Manufacturing
Processing
Fabricating
Mining
Hunting or Fishing Operation
List the products you produce: _________________________________________________________________________________
3. Exempt Buyer.
All purchases are exempt, and no permit number is required. Check the block that applies.
Advocates for Survivors of
Nonprofit Children's Free
Center for Independent Living
Senior Citizen Center
Domestic Violence and
Dental Service Clinic
Emergency Medical Service Agency
Sexual Assault, Inc.
State/Federal Credit Union
Nonprofit Hospital
Federal/Idaho Government Entity
American Indian Tribe
Volunteer Fire Department
Nonprofit Museum
Forest Protective Association
American Red Cross
Nonprofit School
Idaho Foodbank Warehouse, Inc.
Amtrak
Qualifying Health Organization
Nonprofit Canal Company
Blind Services Foundation, Inc.
(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).
Aircraft used to transport passengers or freight for hire
Livestock sold at a public livestock market
Medical items that qualify
Aircraft purchased by nonresident for out-of-state use
Pollution control items
American Indian buyer holding Tribal ID No.________________.
This form doesn't apply to vehicles or boats. See instructions.
Research and development goods
Snowmaking/grooming equipment; or aerial tramway component
Church buying goods for food bank or to sell meals to members
Other goods or entity exempt by law under the following statute
Food bank or soup kitchen buying food or food service goods
(required) ________________________________________
Glider kits for IRP-registered vehicles
Heating fuel
Buyer:
Read and sign. I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand that
falsification of this certificate for the purpose of evading payment of tax is a misdemeanor. Other penalties may also apply.
Buyer's Signature
Buyer's Name (please print)
Title
Buyer's Federal EIN or Driver's License No. and State of Issue
Date
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 any customers and on any goods that don't qualify for a claimed exemption and are taxable by law.
• This form is valid only if all information is complete.
• The seller must keep this form.
• The blank form may be reproduced.