Idaho State Tax Commission

Draft forms for sales and use tax: We want your feedback!

We've posted online drafts of the following sales and use tax forms and instructions.  We invite your feedback on them.  Please go to our Draft Forms webpage and provide any comments by Friday, November 9, 2018.

Sales Tax Exemption Certificates

  • Form ST-101, Sales Tax Resale or Exemption Certificate. We updated this form to include the recently exempted health organization, Idaho Association of Charitable Clinics, and its member clinics.  We also removed glider kits and added them to Form ST-104IC.

2019 Return Instructions

  • Form ST-101, Sales Tax Resale or Exemption Certificate Instructions

Other Sales Tax Forms

  • Form ST-108PM, Park Model Recreational Vehicle Modification AffidavitWe created this new modification affidavit for park model recreational vehicles.   This form allows taxpayers to work directly with the Tax Commission when the taxablility of the park model is in question.

Posted 11-02-2018
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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.