Wholesalers
If you're a wholesaler and only sell to resellers, you can buy goods you'll sell without paying sales tax (tax exempt).
Wholesaler defined
A wholesaler can be an individual, a business, a nonprofit organization, or a government agency. A wholesaler:
- Only sells goods to a customer who will resell them, or
- Only leases goods to a company that will lease or rent the goods to someone else
Buying goods for resale
ST-101
If you buy goods for resale from Idaho sellers, you must give them a completed form ST-101, Sales Tax Resale or Exemption Certificate.
Fill in the form:
- Write the name and address of both the seller and your business at the top of the form.
- In section 1 "Buying for Resale," line a — write the nature of your business and describe the products you sell.
- 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.
- 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:
- Write the name and address of both the seller and your business at the top of the form.
- Check the box for "Wholesaler."
- 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. - Sign and fill out the bottom of the form.
The seller should keep the certificate and not charge tax on your future qualifying purchases.
