Idaho State Tax Commission


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


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:
  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.

Page last updated March 30, 2018. 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.