A
Aircraft
Read our Aircraft guide for more information.
- The buyer must give the seller a completed
Form ST-101. - Idaho Code section 63-3622GG
- Sales Tax Rule 037
B
Broadcast equipment
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622S
- Sales Tax Rule 055, 133
Bullion, coins, and other currency
- No exemption certificate is needed.
- Idaho Code section 63-3622V
- Idaho Code section 63-3622PP
- Sales Tax Rule 039
C
Clean rooms
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622NN (includes definition of a qualifying clean room)
- Idaho Code section 63-3622RR (includes definition of a qualifying research and development activity)
- For more information, see “Clean room environment in semiconductor manufacturing” in our Production Exemption guide.
Containers
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622E
- Sales Tax Rules 040 and 084
Contractors
Read our Contractors guide for more information.
- The buyer must give the seller a completed Form ST-103C.
Computer software
- No certificate is needed, but both buyer and seller must should keep records.
- Idaho Code section 36-3616(b)
- Sales Tax Rule 027
Custom meat processing and packing services
D
Data centers
Donating goods from inventory; food and beverage tastings; free prepared food and beverages to employees
- Idaho Code section 63-3621
- Idaho Code section 63-3622O
- Sales Tax Rules 041, 051, 072 and 085
F
Farming and ranching
Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rules 079 and 083
Federal food programs: Women, Infants and Children (WIC) and Supplemental Nutrition Assistance Program (SNAP)
- No certificate is required, but the seller must maintain records that verify total exempt sales to WIC and SNAP buyers.
- Idaho Code sections 63-3622EE
- Idaho Code sections 63-3622FF
- Sales Tax Rule 114
Free distribution newspapers
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622T
- Sales Tax Rule 127
Funeral services
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622U
- Sales Tax Rule 052
H
Heating materials
- A sale of propane in cylinders of 15 gallons or less is exempt without a certificate, but the seller must list the sale as “cylinder sales” in the records.
- A buyer that picks up heating fuel must give the seller a completed Form ST-101.
- Idaho Code section 63-3622G
- Sales Tax Rule 088
Home yard sales
- See more about yard sales.
- No exemption certificate is needed.
- Idaho Code section 63-3622K
- Sales Tax Rule 097
Hunting or shooting sports
- No exemption certificate is needed.
- Idaho Code section 63-3622SS
Hunting and fishing activities – raising or maintaining wildlife
- Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- The buyer must give the seller a completed
I
Irrigation equipment and supplies
- Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622W
- Sales Tax Rules 016 and 096
- The buyer must give the seller a completed
L
Literature published and sold by a nonprofit entity
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622I
- Sales Tax Rule 085
Livestock sold at a public livestock market
- Read our Farming and Ranching guide for more information.
- No exemption certificate is required.
- Idaho Code section 63-3622MM
- Sales Tax Rule 134
Logging
- Read our Logging guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622JJ
- Sales Tax Rules 010 and 102
- The buyer must give the seller a completed
Lottery
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 67-7439
Lumber manufacturing
Read our Lumber Manufacturing guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rule 080
M
Media measurement services
- No exemption certificate is needed.
- Idaho Code section 63-3622LL
Medical items
Read our Medical Products and Prescriptions guide for more information.
- Idaho Code section 63-3622N
- Sales Tax Rule 100
Mining
Read our Mining guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rules 079, 081, and 082
Money-operated vending machines
Read our Vending Machines guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622II
- Sales Tax Rule 095
Money-operated amusement devices
Read our Amusement Devices guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3623B
- Sales Tax Rules 095 and 109
Motor fuel: gasoline and diesel fuel; dyed diesel fuel
- Gasoline and diesel fuel: No exemption certificate is needed.
- Dyed diesel fuel: The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622C
- Sales Tax Rule 078
O
Occasional sales
See Occasional Sellers for more information.
- No exemption certificate is required.
- Idaho Code section 63-3622K
Official documents
- No exemption certificate is required.
- Idaho Code section 63-3622AA
Out-of-state shipments
- No exemption certificate is required.
- Idaho Code section 63-3622Q
- Sales Tax Rule 092
P
Pollution control equipment
Guidance coming soon.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622X
Production equipment
Read our Production Exemption guide for more information.
More guidance coming soon.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rule 079
R
Railroad rolling stock
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622CC and 63-3622DD
- Sales Tax Rule 104
Resale – goods bought to be resold
Read our Retailers guide for more information.
- The buyer who will resell the goods or services must give the seller a completed Form ST-101.
- Idaho Code section 63-3609, 63-3614, 63-3619
Research and development (R&D)
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622RR
Research and development at the Idaho National Laboratory (INL)
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622BB
- Sales Tax Rule 077d
S
Semiconductors
Ski lifts, snowmaking and snow grooming equipment
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622Y
- Sales Tax Rule 135
U
Utilities
- No exemption certificate is needed.
- Idaho Code section 63-3622F
- Sales Tax Rule 090
V
Vending machines
- No exemption certificate is needed.
- Idaho Code section 63-3622L
- Sales Tax Rules 058 and 068