Buying Goods for Resale – Wholesalers

Form ST-101

If you buy goods for resale from Idaho sellers, you must give them a completed pdf Form ST-101 – Sales Tax Resale or Exemption Certificate.

Fill in the form:

  1. Write the name and address of both the seller and your business at the top of the form.
  2. In section 1 “Buying for Resale,” line a — write the nature of your business and describe the products you sell.
  3. On line b — check the second box that says “Wholesale only; no retail sales”. Wholesalers don’t need a permit to buy exempt for resale.
  4. Under “Buyer” at the bottom of the page — sign the form. Fill in the rest of the fields (name, title, EIN or driver’s license information, and date).

Out-of-state businesses

If you’re an out-of-state business that buys from registered Idaho retailers, you can give them a completed Uniform Sales and Use Tax Certificate – Multijurisdiction instead of form ST-101.

Fill in the form:

  1. Write the name and address of both the seller and your business at the top of the form.
  2. Check the box for “Wholesaler.”
  3. Write “Wholesale sales only” in the section that asks for your permit number.
    Note: If you have an Idaho permit, write it in the permit number section.
  4. Sign and fill out the bottom of the form.

The seller should keep the certificate and not charge tax on your future qualifying purchases.

Pay tax on goods you won’t resell

You must pay tax on items you buy that aren’t for resale to your customers.

Examples

  • Warehouse shelving, equipment, and supplies
  • Merchandise display racks
  • Cash registers
  • Cash register tape and sales invoices
  • Flyers handed out to customers
  • Advertising inserts
  • Office equipment and supplies
  • Goods you take from your resale inventory to use yourself or give away