Selling at retail
If you only make wholesale sales, you don't need a seller's permit. But if you sell to customers that don't resell all the goods you sell them, you're acting as a retailer for those sales. Retailers must get an Idaho seller's permit and collect sales tax. Read more on our Retailers page.
Example: Lisa owns a restaurant and buys butter, ketchup, and meat from you. She's given you a completed form ST-101 for your files. Lisa will resell the butter, ketchup, and meat. But she also buys garbage can liners and saucepans to use in the restaurant. You must get an Idaho seller's permit and charge sales tax on those items that she won't resell.