Form St-101 - Sales Tax Resale Or Exemption Certificate Page 3
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Form ST-101 Instructions - continued
Livestock: Sales of cattle, sheep, mules, horses, pigs,
5. OTHER EXEMPT GOOdS ANd BuyERS: If buyers
claim an exemption that isn't listed on this form, they
and goats are exempt when sold at a public livestock
market. Sales of other animals don't qualify.
must mark the "other" block and list the section of the law
that applies to the exemption, or the certificate isn't valid.
Medical Items: Only the following medical goods qualify
if a licensed practitioner will administer or distribute them:
Aircraft Purchased by Nonresidents for Out-of-State
drugs, oxygen, insulin, syringes, prosthetic devices,
use: An aircraft sold to a nonresident is exempt if it will
be immediately removed from Idaho and registered in
durable medical equipment, dental and orthopedic
appliances (including fillings), urinary and colostomy
another state and won't be stored or used in Idaho more
supplies, enteral and parenteral feeding equipment and
than 90 days in any 12-month period. Aircraft kits and
supplies, hemodialysis and peritoneal dialysis drugs and
hang gliders don't qualify for this exemption. A business
supplies, and chemicals and equipment used to test or
is a "nonresident" if it has no business presence in Idaho.
monitor blood or urine of a diabetic.
A business with property in Idaho or employees working
in the state, doesn't qualify.
Pollution Control Items: The following items qualify:
tangible personal property purchased to meet air or water
Aircraft used to Transport Passengers or Freight
quality standards of a federal or state agency; liners and
for Hire: Only aircraft purchased by an airline, charter
reagents purchased to meet water quality standards;
service, air ambulance service, or air freight company
tangible personal property purchased to meet air or water
qualify. Parts and repair and replacement materials for
the exempt aircraft are also exempt. Examples of aircraft
quality standards and which become an improvement
to real property of manufacturing, mining, farming, or
that don't qualify for this exemption are those used for
toxic waste treatment and storage businesses; and
recreational flights, aerial spraying, dumping, or logging.
"dry to dry transfer systems" used by the dry cleaning
industry. The exemption isn't available for items used in
American Indian: Sales to an enrolled Indian tribal
treating drinking water, preventing soil erosion, in road
member are exempt if the seller delivers the goods on the
reservation. The buyer's Tribal Identification Number is
construction, or in septic systems. Motor vehicles and
buildings don't qualify. See Idaho Code section
required. For sales of vehicles or boats, use form
63-3622X for more details.
ST-133, Sales Tax Exemption Certificate - Transfer
Affidavit.
Research and development (R & d): Purchases of
goods that are directly and primarily used to develop,
Church: A church may buy food to sell meals to its
members or qualifying goods for its food bank without
design, manufacture, process, or fabricate a product
or potential product qualify. Also, the Idaho National
paying tax. Churches must pay tax on all other goods
Laboratory and its contractors may claim an
they buy to use.
R & D exemption to buy goods directly and primarily
used to advance scientific knowledge in areas that don't
Food Banks and Soup Kitchens: Food banks and
have a commercial application. Items that will become a
soup kitchens may buy food or other goods used to grow,
store, prepare, or serve the food exempt from sales tax.
part of real property don't qualify.
The exemption doesn't include licensed motor vehicles or
Snowmaking/Grooming Equipment, Aerial Tramway:
trailers.
The owner or operator of a downhill ski area with an
aerial passenger tramway may buy parts, materials, and
Heating Fuels: Heating fuels such as wood, coal,
equipment that become a component part of the tramway
petroleum, propane, and natural gas are exempt when
purchased to heat an enclosed building or a building
and snow grooming and snowmaking equipment (and
parts) for the slopes exempt from tax. An aerial tramway
under construction, or when used for cooking or water
includes chair lifts, gondolas, T-bar and J-bar lifts, platter
heating.
lifts, rope tows, and similar devices.
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