Idaho State Tax Commission

Updated sales and use tax forms now available

We’ve posted the following updated sales and use tax forms on our website:

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

We updated this form and its instructions to include certified data centers and a section for contractors working on certified data center projects. Also, we removed aircraft – exempt use and nonresidents – from the form, and created the following two new forms:

    • Form ST-134AC, Sales Tax Exemption Certificate, Aircraft – Exempt Use
    • Form ST-134NR, Sales Tax Exemption Certificate, Aircraft – Nonresidents

If you’ve made paper or electronic copies of the previous version of Form ST-101 and its instructions, please replace these immediately.

Software Providers: Please update any substitute forms that you’ve created of these forms, and send a copy of the new substitute forms for approval to




Posted 07-16-2020
tax pros general

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.