Idaho State Tax Commission

2020 sales and use tax draft forms: We want your Feedback!

We've posted online drafts of the following sales and use tax forms and instructions for 2020. We invite your feedback on them. Please go to our Draft Forms webpage, and provide any comments by Thursday, July 2, 2020.

Sales Tax Exemption Certificates

  • Form ST-101 and Instructions, Sales Tax Resale or Exemption Certificate. We've updated this form and instructions to include the recently exempted custom meat processing, certified data centers, and a section for contractors working on certified data center projects. We removed aircraft exemptions from this certificate and added them to the Forms ST-134AC and ST-134NR.
  • Form ST-104G, Sales Tax Exemption Claim - Cash Purchases by Government Agencies. We've updated this form to include the Tax Commission's branding and plain talk writing style.
  • Form ST-109, Off-Highway Vehicle or Vessel - Registration Sales Tax Affidavit. We've updated this form to include the Tax Commission's branding and plain talk writing style. We added off-highway vehicles to the form.
  • Form ST-133CATS, Sales Tax Exemption Certificate - Capital Asset Transfer. We've updated this form to include the Tax Commission's branding and plain talk writing style.
  • Form ST-134AC, Sales Tax Exemption Certificate - Aircraft - Exempt Use. We moved all aircraft exemptions related to exempt use from the ST-101 and added the recently exempted use - agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.
  • Form ST-134NR, Sales Tax Exemption Certificate - Aircraft - Nonresidents. We've created separate forms for the exemptions previously claimed on this form. Please see Forms ST-104IC and ST-104NR.

Posted 06-26-2020
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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.