The ST 101 Idaho form is a Sales Tax Resale or Exemption Certificate used by buyers in Idaho to claim exemptions from sales tax on certain purchases. This form allows businesses and organizations to certify that they are buying goods for resale or for exempt purposes, such as agricultural production or nonprofit activities. Understanding how to properly fill out this form is essential for compliance and to avoid unnecessary tax liabilities.
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ST101
Idaho State Tax Commission
ST00621 2/16/01 SALES TAX RESALE OR EXEMPTION CERTIFICATE
Seller’s Name
Buyer’s Name
Idaho Department of Parks and Recreation
Address
PO Box 83720
City
State
Zip Code
Boise
ID
83720-0065
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:
Farming
Ranching
Manufacturing
3.Exempt Buyer. All purchases are exempt. Check the block that applies.
Processing
Fabricating
Mining
American Indian Tribe
Center for Independent Living
American Red Cross
Forest Protective Association
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
Amtrak
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 ________________________________________
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
Title
2.7.1Date
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.
ST00621-2/
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.
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
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.
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
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.
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.
4.Contractor Exemptions: Construction materials for a job in a nontaxing State are exempt from Idaho sales tax.
The ST 101 form is a Sales Tax Resale or Exemption Certificate used in Idaho. It allows buyers to claim exemptions from sales tax when purchasing goods for resale or for specific exempt purposes. This form is essential for businesses that buy items they will sell, rent, or lease in the regular course of their operations.
Any buyer in Idaho who wishes to claim a sales tax exemption must fill out the ST 101 form. This includes retailers buying for resale, producers using goods in exempt activities, and various exempt organizations such as nonprofits and government entities.
The ST 101 form offers several types of exemptions, including:
To complete the ST 101 form, the buyer must provide the following information:
No, the ST 101 form cannot be used for all purchases. It is specifically for items that qualify under the exemptions listed on the form. Buyers should be aware that they must still pay sales tax on any items that do not qualify for an exemption.
If the information on the ST 101 form is incorrect or incomplete, the seller may be required to charge sales tax on the transaction. Additionally, providing false information can lead to penalties for the buyer, including possible misdemeanor charges.
The ST 101 form remains valid as long as the information provided is accurate and complete. However, it is a good practice for buyers to update their forms if there are any changes in their business or exempt status.
For more information about the ST 101 form, including specific instructions and guidelines, you can visit the Idaho State Tax Commission's website or contact their office directly. They provide resources and assistance for completing the form correctly.
Misconceptions about the ST 101 Idaho form can lead to confusion and incorrect tax filings. Here are five common misunderstandings:
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