Form ST-101 Sales Tax Resale or Exemption Certificate

Form ST-101 Sales Tax Resale or Exemption Certificate
Buyer’s Name
Seller’s Name
Address
Address
City
State
ZIP Code
City
State
ZIP Code
Seller: Each exemption a customer may claim on this form has special rules (see instructions It’s your responsibility to learn the rules. You must charge tax to customers on goods that don’t qualify for a claimed exemption and are taxable by law. Buyer: Complete the section that applies to you.
1. Buying for Resale. I will sell, rent, or lease the goods I am buying in the regular course of my business.
a. Primary nature of business
Describe the products you sell, lease, or rent
Idaho registered retailer; seller’s permit number
Idaho registered retailer; seller’s permit number
(required - see instructions)
Idaho registered prepaid wireless service seller; E911 fee permit number
Wholesale only; no retail salesOut-of-state retailer; no Idaho business presenceIdaho registered prepaid wireless service seller; E911 fee permit number
2. Producer Exemptions (see instructions I will put the goods purchased to an exempt use in the business indicated below.
Production Exemption (check all that apply):
BroadcastingProduction Exemption (check all that apply):LoggingFabricatingHunting or FishingManufacturingProcessingPublishing Free NewspapersFarmingMiningRanching
List the products you produce:
Advocates for Survivors of Domestic Violence and Sexual Assault, Inc.Blind Services Foundation, Inc.Emergency Medical Service Agency (nonprofit only)Museum (nonprofit only)Canal Company (nonprofit only)American Indian TribeCenters for Independent LivingForest Protective AssociationQualifying Health Organization (see instructions for list)American Red CrossChildren’s Free Dental Service Clinic (nonprofit only)Government Entity (U.S./Idaho)School (nonprofit only)AmtrakHospital (nonprofit only)Senior Citizen CenterCredit Union (state/federal)Idaho Foodbank Warehouse, Inc.Volunteer Fire Department
4. Contractor Exemptions (see instructions
a. Invoice, purchase order, or job number to which this claim applies
b. City and state where job is located
c. Project owner name
In a nontaxing state (To qualify, materials must become part of the real property)An agricultural irrigation projectFor production equipment owned by a producer who qualifies for the production exemption
Church buying goods for food bank or to sell meals to members
Food bank or soup kitchen buying food or food service goods
American Indian buyer holding Tribal ID No This form doesn’t apply to vehicles or boats (see instructions)
Aerial tramway component or snowmaking/grooming equipmentHeating fuelAircraft (fixed-wing) primarily used as an air tactical group supervisor platformIrrigation equipment and supplies used for agricultureLivestock sold at a public livestock marketAircraft primarily used to transport passengers or freight for hireMedical items that qualifyAircraft purchased by nonresident for out-of-state useAmerican Indian buyer holding Tribal ID No This form doesn’t apply to vehicles or boats (see instructions)
Pollution control itemsResearch and development goodsOther goods or entity exempt by law under the following statute
(required)
By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false information can result in criminal and civil penalties.
Buyer’s Signature
Buyer’s Name (please print)
Title
Buyer’s Federal EIN or Driver’s License Number and State of Issue
Date

MonthDayYear
Date
EFO00149 12-04-2018
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