Form St-101 - Sales Tax Resale Or Exemption Certificate Page 2
Download a blank fillable Form St-101 - Sales Tax Resale Or Exemption Certificate in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form St-101 - Sales Tax Resale Or Exemption Certificate with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3p2
EFO00149
05-15-13
Form ST-101 Instructions
. BuyING FOR RESALE: Buyers must have an Idaho
1
Centers for Independent Living: To qualify,
seller's permit number unless they are wholesalers
nonresidential centers must be run by disabled persons
who make no retail sales or out-of-state retailers with
and provide independent living programs to people with
no Idaho business presence (e.g. physical location,
various disabilities.
representatives, or employees, etc.). An Idaho
seller's permit number has nine digits. For example,
Qualifying Health Organizations:
000123456. If the number contains an inappropriate
American Cancer Society
number, such as a federal Employer Identification
American Diabetes Association
Number, the certificate isn't valid. To verify a seller's
American Heart Association
permit number, contact the Tax Commission or visit our
American Lung Association of Idaho
Web site at tax.idaho.gov.
Arc, Inc., The
Arthritis Foundation
2. PROduCER EXEMPTIONS: Businesses that
Children's Home Society of Idaho
produce products for resale can buy goods that are
Easter Seals
directly and primarily used in the production process
Family Services Alliance of Southeast Idaho
without paying tax. Loggers, broadcasters, and
Idaho Community Action Agency
publishers of newspapers that are free to the public (with
Idaho Cystic Fibrosis Foundation
at least 10% informational content, not ads) are granted a
Idaho Diabetes Youth Programs
similar exemption. However, a seller must charge these
Idaho Epilepsy League
buyers sales tax on any of the following:
Idaho Primary Care Association and its Community
A hand tool with a unit cost of $100 or less
•
Health Centers
Transportation equipment and supplies
•
Idaho Ronald McDonald House
Goods used in selling/distribution
•
Idaho Women's and Children's Alliance
Janitorial or cleaning equipment or supplies
•
March of Dimes
Maintenance or repair equipment and supplies
•
Mental Health Association
•
Office equipment and supplies
Muscular Dystrophy Foundation
Any licensed motor vehicle or trailer and parts
•
National Multiple Sclerosis Society
Aircraft and parts
•
Rocky Mountain Kidney Association
Recreational vehicle (e.g. snowmobile, ATV, off-road
•
Special Olympics Idaho
motorcycle, camper, travel trailer)
United Cerebral Palsy
Goods that become improvements to real property
•
(e.g. fence posts)
Government: Only the federal government and Idaho
state, county, or city government qualify. Sales to other
Seller: You may stamp or imprint a Producer Exemption
states and their political subdivisions are taxable.
Claim on the front of your invoice. If customers fill in their
exemption claim on a stamped or imprinted statement
4. CONTRACTOR EXEMPTIONS: Three exemptions
each time you make an exempt sale to them, you don't
apply to contractors. In each case, a contractor must
have to keep a form ST-101 on file for them. Contact
list the job location, project owner, and whether the
the Tax Commission to get the required language for the
exemption claim applies to a specific invoice or purchase
statement.
order, or to all purchases for a specific job number.
3. EXEMPT BuyERS: These buyers are exempt from
Nontaxing State: Construction materials for a job in a
tax on all purchases.
nontaxing state are exempt from Idaho sales tax. This
exemption applies only to materials that will become part
Hospitals: Only licensed nonprofit hospitals qualify.
of real property and only if the contractor isn't subject
Nursing homes or similar institutions don't.
to a use tax or a similar tax in the other state. Jobs in
Oregon, Montana, and Alaska qualify, as do some jobs in
Schools: Only nonprofit schools qualify, including
Washington.
colleges and universities; primary, secondary, and
charter schools; and the Idaho Digital Learning Academy.
Agricultural Irrigation: Irrigation equipment and
Schools primarily teaching subjects like business,
materials for an agricultural irrigation project are exempt.
dancing, dramatics, music, cosmetology, writing, and
An irrigation system for a golf course or a residence
gymnastics don't qualify. Auxiliary organizations, such
doesn't qualify.
as parent-teacher associations and alumni groups, don't
qualify.
Production Equipment: A contractor who installs
production equipment for a producer/manufacturer can
Museums: Only nonprofit museums qualify. A museum
buy the materials for the equipment exempt from tax.
collects, preserves, and displays objects and information
This exemption doesn't apply to materials that become
to help the public interpret the past and present and to
part of real property.
explore the future. Examples include institutions that
display science, history, art, and culture.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial