Idaho State Tax Commission


Purchases by retailers

Buying goods for resale

Resale/exemption certificates


If you buy goods for resale from a seller doing business in Idaho, you must give the seller a completed form ST-101, Sales Tax Resale or Exemption Certificate. The seller should keep this form on file and not charge tax on your future qualifying purchases.

To complete 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 first box and write your Idaho seller's permit number.
  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 buy goods for resale from out-of-state businesses that are registered Idaho retailers, you can complete the Uniform Sales and Use Tax Certificate - Multijurisdiction instead of form ST-101.

To complete 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 "Retailer."
  3. Write your Idaho seller's permit number in the ID section.
  4. Sign and fill out the bottom of the form.

Items that retailers pay tax on

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


  • Merchandise display racks
  • Cash registers
  • Cash register tape and sales invoices
  • Flyers handed out to customers
  • Advertising inserts and mailers
  • Price stickers (unless product information is on them, such as stickers used in the meat department of a grocery store)
  • Office equipment and supplies
  • Warehouse shelving, equipment, and supplies
  • Incidental materials you use to repair a customer's product when the value is minimal and you don't itemize it, such as lube grease, screws, or nails, etc. Read our Repair Shops page.
  • Goods you take from your resale inventory to use yourself or give away — unless an exemption applies.
    Examples of exemptions that apply:
    • Employee meals at a restaurant
    • Food or beverage tasting

Page last updated November 21, 2019. Last full review of page: March 26, 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.