Form St 101 – Fill Out and Use This PDF

Advocates for Survivors of Domestic Violence and Sexual Assault, Inc.

American Indian Tribe

American Red Cross

Amtrak

Blind Services Foundation, Inc.

Center for Independent Living

Emergency Medical Service Agency

Federal/Idaho Government Entity

Forest Protective Association Idaho Foodbank Warehouse, Inc.

Nonproit Canal Company

Nonproit Children's Free Dental Service Clinic Nonproit Hospital

Nonproit Museum

Nonproit School Qualifying Health Organization (see instructions for list)

Senior Citizen Center

State/Federal Credit Union Volunteer Fire Department

5. Other Exempt Goods and Buyers (see instructions).

Aircraft used to transport passengers or freight for hire

Aircraft purchased by nonresident for out-of-state use

American Indian buyer holding Tribal I.D. No.________________.

This form doesn't apply to vehicles or boats. See instructions. Church buying goods for food bank or to sell meals to members Food bank or soup kitchen buying food or food service goods

Glider kits for IRP-registered vehicles

Heating fuel

Livestock sold at a public livestock market

Medical items that qualify

Pollution control items

Research and development goods

Snowmaking/grooming equipment, or aerial tramway component Other goods or entity exempt by law under the following statute (required: ________________________________________ )

Buyer's Signature

Buyer's Name (please print)

Title

Buyer's Federal EIN or Driver's License No. and State of Issue

Date

•This form may be reproduced.

•This form is valid only if all information is complete.

•The seller must keep this form.

1. BuyING FOR RESALE: Buyers must have an Idaho seller's permit number unless they are wholesalers who make no retail sales or out-of-state retailers with no Idaho business presence (e.g. physical location, representatives, or employees, etc.). An Idaho seller's permit number has nine digits. For example,

000123456. If the number contains an inappropriate number, such as a federal Employer Identiication Number, the certiicate isn't valid. To verify a seller's permit number, contact the Tax Commission or visit our

Web site at tax.idaho.gov.

2.PROduCER EXEMPTIONS: Businesses that produce products for resale can buy goods that are directly and primarily used in the production process without paying tax. Loggers, broadcasters, and publishers of newspapers that are free to the public (with

at least 10% informational content, not ads) are granted a similar exemption. However, a seller must charge these buyers sales tax on any of the following:

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

•Transportation equipment and supplies

•Goods used in selling/distribution

•Janitorial or cleaning equipment or supplies

•Maintenance or repair equipment and supplies

•Ofice equipment and supplies

•Any licensed motor vehicle or trailer and parts

•Aircraft and parts

•Recreational vehicle (e.g. snowmobile, ATV, off-road motorcycle, camper, travel trailer)

•Goods that become improvements to real property (e.g. fence posts)

SELLER: You may stamp or imprint a Producer Exemption Claim on the front of your invoice. If customers ill in their exemption claim on a stamped or imprinted statement each time you make an exempt sale to them, you don't have to keep a form ST-101 on ile for them. Contact the Tax Commission to get the required language for the

statement.

3.EXEMPT BuyERS: These buyers are exempt from tax on all purchases.

Hospitals: Only licensed nonproit hospitals qualify.

Nursing homes or similar institutions don't.

Schools: Only nonproit schools qualify, including colleges and universities; primary, secondary, and charter schools; and the Idaho Digital Learning Academy. Schools primarily teaching subjects like business,

dancing, dramatics, music, cosmetology, writing, and gymnastics don't qualify. Auxiliary organizations, such

as parent-teacher associations and alumni groups, don't qualify.

Museums: Only nonproit museums qualify. A museum collects, preserves, and displays objects and information to help the public interpret the past and present and to explore the future. Examples include institutions that display science, history, art, and culture.

Centers for Independent Living: To qualify, nonresidential centers must be run by disabled persons and provide independent living programs to people with various disabilities.

Qualifying Health Organizations:

American Cancer Society

American Diabetes Association

American Heart Association

American Lung Association of Idaho

Arc, Inc., The

Arthritis Foundation

Children's Home Society of Idaho

Easter Seals

Family Services Alliance of Southeast Idaho

Idaho Community Action Agency

Idaho Cystic Fibrosis Foundation

Idaho Diabetes Youth Programs

Idaho Epilepsy League

Idaho Primary Care Association and its Community

Health Centers

Idaho Ronald McDonald House

Idaho Women's and Children's Alliance

March of Dimes

Mental Health Association

Muscular Dystrophy Foundation

National Multiple Sclerosis Society

Rocky Mountain Kidney Association

Special Olympics Idaho

United Cerebral Palsy

Government: Only the federal government and Idaho state, county, or city government qualify. Sales to other states and their political subdivisions are taxable.

4.CONTRACTOR EXEMPTIONS: Three exemptions apply to contractors. In each case, a contractor must

list the job location, project owner, and whether the exemption claim applies to a speciic invoice or purchase order, or to all purchases for a speciic job number.

Nontaxing State: Construction materials for a job in a nontaxing state are exempt from Idaho sales tax. This exemption applies only to materials that will become part of real property and only if the contractor isn't subject to a use tax or a similar tax in the other state. Jobs in Oregon, Montana, and Alaska qualify, as do some jobs in Washington.

Agricultural Irrigation: Irrigation equipment and materials for an agricultural irrigation project are exempt. An irrigation system for a golf course or a residence doesn't qualify.

Production Equipment: A contractor who installs production equipment for a producer/manufacturer can buy the materials for the equipment exempt from tax. This exemption doesn't apply to materials that become part of real property.

5.OTHER EXEMPT GOOdS ANd BuyERS: If buyers claim an exemption that isn't listed on this form, they

must mark the "other" block and list the section of the law that applies to the exemption, or the certiicate isn't valid.

Aircraft Purchased by Nonresidents for Out-of-State use: An aircraft sold to a nonresident is exempt if it will be immediately removed from Idaho and registered in another state and won't be stored or used in Idaho more than 90 days in any 12-month period. Aircraft kits and hang gliders don't qualify for this exemption. A business is a "nonresident" if it has no business presence in Idaho. A business with property in Idaho or employees working in the state, doesn't qualify.

Aircraft used to Transport Passengers or Freight for Hire: Only aircraft purchased by an airline, charter service, air ambulance service, or air freight company qualify. Parts and repair and replacement materials for the exempt aircraft are also exempt. Examples of aircraft

that don't qualify for this exemption are those used for recreational lights, aerial spraying, dumping, or logging.

American Indian: Sales to an enrolled Indian tribal

member are exempt if the seller delivers the goods on the reservation. The buyer's Tribal Identiication Number is

required. For sales of vehicles or boats, use form

ST-133, Sales Tax Exemption Certiicate - Transfer Afidavit.

Church: A church may buy food to sell meals to its members or qualifying goods for its food bank without paying tax. Churches must pay tax on all other goods they buy to use.

Food Banks and Soup Kitchens: Food banks and soup kitchens may buy food or other goods used to grow, store, prepare, or serve the food exempt from sales tax. The exemption doesn't include licensed motor vehicles or trailers.

Heating Fuels: Heating fuels such as wood, coal, petroleum, propane, and natural gas are exempt when purchased to heat an enclosed building or a building under construction, or when used for cooking or water heating.

Livestock: Sales of cattle, sheep, mules, horses, pigs, and goats are exempt when sold at a public livestock market. Sales of other animals don't qualify.

Medical Items: Only the following medical goods qualify if a licensed practitioner will administer or distribute them: drugs, oxygen, insulin, syringes, prosthetic devices,

durable medical equipment, dental and orthopedic appliances (including illings), 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.

Pollution Control Items: The following items qualify: tangible personal property purchased to meet air or water quality standards of a federal or state agency; liners and reagents purchased to meet water quality standards; tangible personal property purchased to meet air or water quality standards and which become an improvement to real property of manufacturing, mining, farming, or toxic waste treatment and storage businesses; and "dry to dry transfer systems" used by the dry cleaning industry. The exemption isn't available for items used in treating drinking water, preventing soil erosion, in road construction, or in septic systems. Motor vehicles and buildings don't qualify. See Idaho Code section 63-3622X for more details.

Research and development (R & d): Purchases of goods that are directly and primarily used to develop, design, manufacture, process, or fabricate a product or potential product qualify. Also, the Idaho National Laboratory and its contractors may claim an

R & D exemption to buy goods directly and primarily used to advance scientiic knowledge in areas that don't have a commercial application. Items that will become a

part of real property don't qualify.

Snowmaking/Grooming Equipment, Aerial Tramway: The owner or operator of a downhill ski area with an aerial passenger tramway may buy parts, materials, and equipment that become a component part of the tramway and snow grooming and snowmaking equipment (and parts) for the slopes exempt from tax. An aerial tramway includes chair lifts, gondolas, T-bar and J-bar lifts, platter lifts, rope tows, and similar devices.