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 Wednesday, March 20, 2019.

Sales Tax Exemption Certificates

Form ST-102 Use Tax Exemption Certificate - New Resident. We removed Nonresident Military from this form and created a new form (ST-102NM) for them.

Form ST-102NM Use Tax Exemption Certificate - Nonresident Military. We created this new exemption certificate for active duty military members temporarily assigned to Idaho and their spouses who accompany them to claim exemption when titling/registering qualifying property in Idaho.

Posted 03-14-2019
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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.