Idaho State Tax Commission

Exemptions

tax.idaho.gov/exemptions

Types of exemptions





Aircraft

Read our Aircraft guide for more information.

Broadcast Equipment
Bullion, coins, and other currency
Clean rooms
Containers
Contractors

Read our Contractors guide for more information.

  • The buyer must give the seller a completed Form ST-101.
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
Donating goods from inventory; Food and beverage tastings; Free prepared food and beverages to employees
Farming and Ranching

Read our Farming and Ranching guide for more information.

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 and 63-3622FF
  • Sales Tax Rule 114
Free distribution newspapers
Funeral Services
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

Read this yard sale guidance for more information.

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.

Irrigation Equipment & Supplies

Read our Farming and Ranching guide for more information.

Literature published and sold by a nonprofit entity
Livestock sold at a public livestock market

Read our Farming and Ranching guide for more information.

Logging

Read our Logging guide for more information.

Lottery
Lumber manufacturing

Read our Lumber Manufacturing guide for more information.

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.

Mining

Read our Mining guide for more information.

Money-operated vending machines

Read our Vending Machines guide for more information.

Money-operated amusement devices

Read our Amusement Devices guide for more information.

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
Official documents
  • No exemption certificate is required.
  • Idaho Code section 63-3622AA
Out-of-state shipments
Pollution control equipment

Guidance coming soon.

Production Equipment

Read our Production Exemption guide for more information.

More guidance coming soon.

Railroad Rolling Stock
Resale – Goods bought to be resold

Read our Retailers guide for more information.

Research and development (R&D)
Research and Development at the Idaho National Laboratory (INL)
Ski lifts, snowmaking and snow grooming equipment
Small Sales
Utilities
Vehicles

Guidance coming soon.

Page last updated November 7, 2018. Last full review of page: July 13, 2018.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.