Idaho State Tax Commission

Nonprofit and Religious Groups

Nonprofits that are fully or partially exempt

Idaho law allows certain nonprofits to buy everything exempt and allows other nonprofits to buy specific items exempt.

Nonprofit groups that can buy everything exempt

There might be additional conditions. Read Idaho Code section 63-3622O for more detail or contact us with your question.

  • Advocates for Survivors of Domestic Violence and Sexual Assault, Inc.
  • American Red Cross
  • Blind Services Foundation, Inc.
  • Canal companies — Nonprofit only
  • Centers for Independent Living — Nonresidential, nonprofit, run by disabled persons and provide independent living programs to people with various disabilities.
  • Children's free dental service clinics — Nonprofit only
  • Emergency Medical Service Agencies — Nonprofit only
  • Forest protective associations
  • Hospitals — Only licensed nonprofit hospitals qualify. Nursing homes or similar institutions don't.
  • Idaho Foodbank Warehouse, Inc.
  • Museums — Nonprofit only
  • Qualified health organizations
    • American Cancer Society
    • American Diabetes Association
    • American Heart Association
    • American Lung Association of Idaho
    • Arc, Inc., The
    • Arthritis Foundation
    • Camp Rainbow Gold
    • Children's Home Society of Idaho
    • Easter Seals
    • Family Services Alliance of Southeast Idaho
    • Idaho Association of Free and Charitable Clinics and its Member Clinics
    • Idaho Community Action Agencies
    • Idaho Cystic Fibrosis Foundation
    • Idaho Diabetes Youth Programs
    • Idaho Epilepsy League
    • Idaho Primary Care Association and its Community Health Centers
    • Idaho Ronald McDonald House
    • Idaho Women's and Children's Alliance
    • March of Dimes
    • Mental Health Association
    • Muscular Dystrophy Foundation
    • National Multiple Sclerosis Society
    • Rocky Mountain Kidney Association
    • Special Olympics Idaho
    • United Cerebral Palsy
  • Senior citizen centers — Nonprofit only. Other qualifications apply.
  • Volunteer fire departments — Nonprofit only
Nonprofit groups that can buy some things exempt

Churches, food banks, soup kitchens and nonsale clothiers have specific exemptions for some things they buy.

Religious organizations

Churches can buy food tax exempt for meals they sell to members.

Food banks and soup kitchens

Food banks and soup kitchens can buy food or other goods used to grow, store, prepare, or serve food exempt from sales tax. This includes food banks operated by a church. This exemption doesn't include licensed motor vehicles or trailers.

Nonsale clothiers

Nonsale clothiers can buy clothing for resale tax exempt. This exemption doesn't include jewelry, linens, or other home goods.

Note: A nonsale clothier is a nonprofit organization that provides clothing to the needy without charge as one of its primary functions.

Churches, food banks, soup kitchens and nonsale clothiers must pay sales tax on all other taxable purchases. They must pay use tax if the seller didn't charge Idaho sales tax. See "Use Tax."

How to buy exempt

The nonprofit must give the seller a completed Form ST-101, Sales Tax Resale or Exemption Certificate, on exempt purchases. The seller must keep the certificate and any other documentation and not charge tax on future qualifying sales to the buyer.

Page last updated June 20, 2019. Last full review of page: May 16, 2019.

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.