St 101 Form Idaho – Fill Out and Use This PDF

2/16/01

INSTRUCTIONS

1.

Buying for Resale:

The buyer must have an Idaho’s seller’s

This exemption applies only to materials that will become part of real

permit number unless he is a wholesaler who makes no retail

property and only if the contractor is not subject to a use tax or a similar tax

sales or an out-of-state retailer who makes no more than two

in the other State. Jobs in Oregon, Montana, and Alaska qualify, and some

sales in Idaho in any 12-month period. An Idaho seller’s permit

jobs in Washington.

number has up to nine digits followed by an “S.” Example:

123456-S. If the number contains any other letter it is an

Agricultural Irrigation: Irrigation equipment and materials for an agricultural

inappropriate number, such as a Federal Employer Identification

irrigation project are exempt. Only agricultural irrigation projects qualify.

Number, the certificate

is not valid. If you wish to verify a

For example, an irrigation system for a golf course or a residence would not

seller’s permit number, call any Tax Commission Office.

qualify.

resale can buy goods that are directly and primarily used in the

Production Equipment: A contractor who installs production equipment for

production process without paying tax. Loggers, publishers of

a producer/manufacturer can buy the materials for the production

free newspapers (with at least 10% editorial content) and

equipment exempt from tax.

This exemption does not apply to materials

broadcasters are granted a similar

exemption. However, a

that become part of real property.

seller must charge these buyers sales tax on any of the

following:

5. Other Exempt Goods and Buyers: If a buyer claims an exempt that is

A hand tool with a unit cost of $100 or less

not listed on this form, he should mark the “other” block and must list

Transportation equipment and supplies

the section of the law under which he is claiming the exemption or the

Research equipment and supplies

certificate is not valid.

Goods used in selling/distribution

Janitorial or cleaning equipment or supplies

Aircraft Used to Transport Passengers or Freight for Hire: Only aircrafts

Maintenance or repair equipment and supplies

purchased by an airline, charter service, air ambulance service, or freight

Office equipment and supplies

companies qualify.

Parts and supplies are taxable. Examples of aircrafts

Any licensed motor vehicle or trailer and parts

that don’t qualify for this exemption are those used for recreational flights,

Aircraft and parts

aerial spraying, dumping, or logging.

Recreation vehicle

Goods that become improvements to real property (such as

Aircraft Purchased by Nonresidents for Out-of-State Use: An aircraft sold to

fence posts)

a nonresident is exempt if it will be immediately removed from Idaho and

registered in another State, and will not be stored or used in Idaho for more

NOTE TO SELLER:

You may stamp or imprint a Producer Exemption

than 90 days in any 12-month period. Aircraft kits and hang gliders do not

Claim on the front of your invoice. If a customer fills in his exemption

qualify for this exemption.

claim on a stamped or imprinted statement each time you make an

exempt sale to him, you do not have to keep a Form ST-101 on file for

A business is “nonresidential” if it has no business presence in Idaho. A

the customer.

Contact any Tax Commission Office to obtain the

business with property in Idaho, or employees working here, does not

required language for the statement.

qualify for this exemption.

3.

Exempt Buyers: These buyers are exempt from tax on all

Pollution Control Equipment:

Equipment required by a State or Federal

purchases.

Agency and “dry to dry transfer systems” used by the Dry Cleaning Industry

qualify. Chemicals and supplies used for pollution control do not qualify.

Hospitals: Only licensed nonprofit hospitals qualify. Nursing Homes

Equipment for licensed motor vehicles does not qualify.

or similar institutions do not.

Research and Development at INEEL: Only goods that are directly and

Schools: Only nonprofit colleges, universities, primary and secondary

primarily used in research, development, experimental, and testing activities

schools qualify.

Schools primarily teaching subjects like business,

at the Idaho National Engineering and Environmental Laboratory qualify.

dancing, dramatics, music, cosmetology, writing, and gymnastics do

Items that become a part of real property do not qualify.

not

qualify.

Auxiliary organizations, such as parent-teacher

associations and alumni groups, do not qualify.

Medical Items: Only the following medical goods qualify if they will be

administered or distributed by a licensed practitioner; drugs, oxygen, insulin,

Centers For Independent Living: Only nonresidential centers run by

syringes, prosthetic devices, durable medical equipment, dental prosthesis,

disabled persons that provide the independent living programs to

orthopedic devices, urinary and colostomy supplies, enteral and parenteral

people with various disabilities qualify.

feeding equipment and supplies, hemodyalisis and peritoneal dialysis drugs

and supplies, and chemicals and equipment used to test or monitor blood or

Qualifying Health Organizations: Only these qualify - -

urine of a diabetic.

American Cancer Society

Idaho Ronald McDonald

House

Heating Fuels: Heating fuels such as wood, coal, petroleum, propane, and

American Diabetes Association

Idaho Women’s and

natural gas are exempt when purchased to heat an enclosed building under

Children’s

construction, or when used for cooking or water heating.

American Lung Association of Idaho

Alliance

American Heart Association

March of Dimes

Church: A church may buy food to sell meals to its members or qualifying

The Arc, Inc.

Mental Health

goods for its food bank without paying tax. Churches must pay tax on all

Association

other goods they buy to use.

Children’s Home Society of Idaho

Muscular Dystrophy

Foundation

Food Banks and Soup kitchens: Food banks and soup kitchens may buy

Arthritis Foundation

National Multiple

food or other goods used to grow, store, prepare, or serve the food exempt

Sclerosis Society

from sales tax. This exemption does not include licensed motor vehicles or

Easter Seals

Rocky Mountain Kidney

trailers.

Association

Idaho Cystic Fibrosis Foundation

Special Olympics Idaho

American Indians:

Sales to an enrolled Indian Tribal Member are exempt if

Idaho Diabetes Youth Program

United Cerebral Palsy

the seller delivers the goods to him within the Reservation boundaries. The

Idaho Epilepsy League

buyer’s Tribal Identification Number is required.

Idaho Primary Care Association

and it’s Community Health Centers

Ski Resorts: The owner or operator of a downhill ski area with an aerial

passenger tramway may buy parts, materials and equipment that become a

Government: Only the Federal government and Idaho State, County

component part of the tramway and snow grooming and snowmaking

or City government qualifies. Sales to other States and their political

equipment for the slope exempt from tax. An aerial tramway includes chair

subdivisions are taxable.

lifts, gondolas, T-bar and J-bar lifts, platter lifts, rope tows, and similar

devices.