St 101 Form Idaho PDF Details

Do you live and work in the state of Idaho? If so, you’ll want to familiarize yourself with an important document called the ST-101 Form. This form is essential for taxation purposes, as it governs how much sales tax needs to be reported and paid by every business operating within Idaho. From large enterprises to small mom-and-pop shops—if you're doing business in the Gem State, you'll need to know about this important filing requirement! In this blog post, we'll provide a full breakdown of what's required when it comes time to complete your annual ST-101 Form. Read on for more information and advice on correctly filing your taxes in Idaho.

Form NameSt 101 Form Idaho
Form Length2 pages
Fillable fields0
Avg. time to fill out30 sec
Other namesfillable st101 idaho form, idaho form st 101 instructions, form st 101 idaho, idaho st 101

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Idaho State Tax Commission





Seller’s Name




Buyer’s Name







Idaho Department of Parks and Recreation




















PO Box 83720













Zip Code



Zip Code















1.Buying for Resale. I will sell, rent or lease the goods I an buying in the regular course of my business.

a. Primary nature of business





Type of Products sold/leased/rented












b. Check the block that applies:


Wholesale only no retail sales








Out-of-state retailer, no retail sales















Idaho, registered retailer, seller’s permit number










(required – see instructions)

2.Producer Exemptions. I will put the goods purchased to an exempt use in the business indicated below. Check the block that applies and complete the required information.

Logging Exemption

Broadcasting Exemption

Federal Land Bank

Production Exemption

List the products you produce:

Check one:







3.Exempt Buyer. All purchases are exempt. Check the block that applies.




American Indian Tribe



Center for Independent Living









American Red Cross




Forest Protective Association











Federal Land Bank




Idaho Foodbank Warehouse, Inc.








Federal Government





Idaho Government Entity


Idaho Community Action Agency

Nonprofit Canal Company

Qualifying Health Organization

State/Federal Union

Nonprofit Hospital

Nonprofit School


4.Contractor Exemptions. This exemption claim applies to the following invoice, purchase order, or job number.

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 block)

In an nontaxing state. (Only materials that become part of the real property qualify.)

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

Aircraft purchased by nonresident for out-of-state use

Research and development goods for use at INEEL

Qualifying medical items to be administered/distributed

by a licensed practitioner

Other goods or entity by law under the following

Statue ________________________________________

(required – see instructions)

Pollution control equipment required by law

Heating fuel and other utilities

Church buying goods for foodbank or to sell meals to members

Food banks and soup kitchen buying food or food service goods

American Indian buyer holding Tribal I.D. No.__________________. The

goods must be delivered within the boundaries of the reservation.

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



Attention Seller: Each of the exemptions a customer may claim on this form has special rules (see instructions on back). It is your responsibility to learn the rules and charge tax to any customers and on any goods that do not qualify for a claimed exemption and are taxable as a matter of law.


This form may be reproduced.


This Form is valid only if all information is complete.


The seller may retain this form.


See instructions on back.






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.


2.Producer exemptions: Businesses that produce products for


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








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


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.



Exempt Buyers: These buyers are exempt from tax on all

Pollution Control Equipment:

Equipment required by a State or Federal




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.



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







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




construction, or when used for cooking or water heating.

American Lung Association of Idaho





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




other goods they buy to use.


Children’s Home Society of Idaho

Muscular Dystrophy







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










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








4.Contractor Exemptions: Construction materials for a job in a nontaxing State are exempt from Idaho sales tax.