Search Category: Exemptions
Small Seller Exemption
Most people who sell goods in Idaho need a seller’s permit to collect and send in sales tax. However, you don’t have to do that if you qualify for the small seller exemption. This exemption typically applies to individuals who sell things like crafts, baked goods, art, or homegrown fruits and vegetables.
Whether you qualify for this exemption or not, it doesn’t apply to the sales of:
- Motor vehicles
- Trailers
- All-terrain vehicles
- Utility-type vehicles
- Specialty off-highway vehicles
- Lodging
- Off-road motorcycles
- Snowmobiles
- Aircraft
- Vessels
- Alcohol or tobacco products
- Admissions or entertainment
Who’s not a small seller?
You don’t qualify for the small seller exemption if any of these are true:
- You aren’t an Idaho resident.
- You’re operating as a corporation, partnership, or limited liability company (LLC).
- You exceed $5,000 in gross sales in either the current or previous calendar year.
- You maintain a permanent location to conduct business in Idaho.
- You buy untaxed products to resell, or purchase untaxed materials specifically to be incorporated into items for resale.
- You’re a contractor because you’re the end user of the materials you purchase.
Who qualifies for the small seller exemption?
You might qualify for the small seller exemption if all the following are true:
- You’re an Idaho resident.
- You operate as an individual or sole proprietorship.
- Your gross sales are $5,000 or less in the current or previous calendar year.
- You don’t operate through a business entity such as a corporation, partnership, or LLC.
- You don’t maintain a permanent place of business such as an office, warehouse, or storefront in Idaho.
- You don’t keep a stock of goods with the intent to exceed the $5,000 sales threshold.
Important
If you qualify for the small seller exemption by meeting all of the above, remember:
- As a small seller, you must pay sales or use tax on all goods and materials you buy.
- You don’t need to apply for a seller’s permit or file paperwork with us.
Responsibilities of small sellers
If you qualify for the small seller exemption, you won’t collect sales tax on sales you make. However, you must do all of these:
- Pay sales or use tax on items you buy.
- Keep records for at least four years, if sales exceed $3,000.
- When asked, provide proof of exemption on a receipt or invoice that your sale is exempt from sales and use tax.
- Register with us if you sell at an event. The promoter will have instructions. Select I am not making taxable sales and enter “Idaho resident small seller” in the Products I am selling field.
- Claim the income you made from selling on your individual income tax return and file the return, if you meet filing requirements.
If you sell more than $5,000
If your gross sales in the current or prior calendar year exceed $5,000, you no longer qualify for the small seller exemption. Instead, you must:
- Immediately begin collecting sales tax. (Don’t collect or send sales tax on the original $5,000 in gross sales.)
- Apply for a temporary or regular seller’s permit within 30 days.
- Start sending in state sales and use taxes once you receive your permit.
Need help?
Business Exemptions
General Business Exemptions
All retail sales in Idaho are taxable unless Idaho or federal law specifically exempts them. See the Basics page for sales and use tax exemptions for more information.
Below are Idaho exemptions that might apply to businesses.
General
- If you resell goods, you might be able to buy them exempt from sales tax. See Buying Exempt for Resale.
- If you produce goods to sell, you might be able to buy the materials that go into making those goods exempt from sales tax. See the Production exemption.
- Building contractors might be able to buy building materials exempt from sales tax. See Exemptions from sales and use taxes on the Contractors
- If your business is logging, you might be able to buy equipment and supplies exempt from sales tax. See the Logging exemption.
- Medical products and prescriptions might qualify for an exemption.
- Transferring capital assets from one business to another might qualify for an exemption.
- Labor charges to repair tangible personal property such as computers, bicycles, and vehicles are exempt if the seller separately states those charges on the invoice. But, you might need to pay sales tax on labor charges to make repair parts. See Repair Shops and Vehicles & Vessels: Repairs.
Vehicles and vessels
- You might not have to pay sales tax on some boats or vessels, off-highway vehicles, aircraft, or office trailers or untitled transport trailers. Also see vehicle and vessel exemptions.
- You might not have to pay sales or use tax on certain motor vehicles that are gifts.
- Transferring vehicles that are capital assets from one business to another might be exempt.
- Repairs to vehicles and vessels might be exempt.
- Out-of-state businesses might be able to buy vehicles, vessels, or aircraft without paying sales tax, if they take them out of Idaho right away.
- The lease or purchase of a motor vehicle, trailer, or glider kit might be exempt from sales tax if it’s used in interstate commerce.
- Some aircraft used in certain ways are exempt from sales and use taxes.
More information
- See more sales tax exemptions for businesses in the Types of Exemptions
- See Forms and instructions and search for “exemption.”
Basics of Sales and Use Tax Exemptions
All retail sales in Idaho are taxable unless Idaho or federal law specifically exempts them. In all cases of exempt sales, the buyer and seller must each keep clear and complete records to explain why the seller didn’t charge the buyer sales tax.
Restrictions can apply to any tax-exempt sale or use. If the sale is taxable and the buyer doesn’t pay tax to the seller, the buyer owes use tax, which is the same rate as sales tax.
See exemptions that might apply to these main groups of taxpayers:
- Exemptions for individuals
- Exemptions for nonprofits and other organizations
- Exemptions for schools
- Exemptions for governments
- Exemptions for businesses
More information
- See Forms and instructions and search for “exemption.”
- See Types of exemptions for a list of various exemptions.
Individual Exemptions
All retail sales in Idaho are taxable unless Idaho or federal law specifically exempts them. See the page for sales and use tax exemptions for more information.
Below are Idaho exemptions that might apply to individuals.
For specific individuals
- New residents to Idaho might be exempt from use tax on vehicles and other goods they bring into Idaho.
- Nonresident military stationed here might be exempt from use tax on vehicles and other goods they bring into Idaho.
- Native American tribal members might be exempt from sales or use tax on motor vehicles and other purchases delivered to a reservation.
- Out-of-state buyers might be able to buy vehicles, vessels, or aircraft without paying Idaho sales tax, if they take them out of Idaho right away.
For all individuals
- People who sell their own things one or two times in a 12-month period might qualify for the occasional sales exemption.
- You might be able to give a motor vehicle, off-highway vehicle, other vehicle, or boat or trailer to someone – including a family member – without anyone owing sales or use tax.
- You might be able to sell a motor vehicle to a close family member without their owing sale or use tax.
- You might not have to pay sales or use tax on some off-highway vehicles or vessels, aircraft, or office trailers or untitled transport trailers.
- Certain modified park-model recreation vehicles are exempt from sales and use taxes.
- Medical products and prescriptions might qualify for an exemption.
- Labor charges to repair tangible personal property such as computers, bicycles, and vehicles are exempt if the seller separately states those charges on the invoice. But, you might need to pay sales tax on labor charges to make repair parts. See Repair Shops and Vehicles & Vessels: Repairs.
- See a list of other types of exemptions from sales and use taxes.
More information
- See the first page of vehicle and vessel exemptions for a summary and which form to use.
- See Exemption forms and instructions and search for “exemption.”
Occasional Sellers
Almost every seller in Idaho needs a seller’s permit, to collect sales tax, and to send in the tax. However, you don’t need to do that if you qualify for the occasional sales exemption. You can take advantage of this exemption if both of these are true:
- You don’t make it publicly known that you sell taxable products and services. (You aren’t in the business of selling.)
- You make only two or fewer sales during any 12-month period (or calendar year for yard sales).
You don’t need to fill out a form or submit any paperwork to the Tax Commission if you qualify for the occasional sales exemption.
See below for some common sales, like yard sales, and if the exemption applies.
Who can’t use the occasional sales exemption
Almost every other seller is a retailer and needs an Idaho seller’s permit. This includes selling at Idaho events, even if it’s only once in a while.
Here are some common situations where you can’t use the occasional sale exemption:
- Hosting or selling at organized events like rummage sales, carnivals, or holiday bazaars. This applies to everyone including religious groups, nonprofits, and schools. See Promoter-Sponsored Events and Sales a Nonprofit Makes or Sales Schools Make.
- Sales involving motor vehicles, snowmobiles, recreational vehicles, boats or vessels, or aircraft. Specific rules apply to these sales. See Motor Vehicles – Private Parties and Nondealer Retailers for more information. Note that there are some special occasional-sale exemptions, such as selling a motor vehicle to a close relative or capital asset transfer. See Exemptions.
- Renting out lodging for 30 days or less (short-term rentals). See Hotels, Motels, and Short-Term Lodging and common charges for property and services.
Yard sales and estate sales
Yard sales (or garage sales) are typically a one-weekend event (three days) where you sell your own items, at your own residence. Holding a yard sale with someone else – whether a family member, neighbor, or friend – counts as a sale for each of you. You can’t have more than two in any calendar year.
You can sell the contents of the house or storage facility for a deceased relative or friend (estate sale) and count it as one of your sales under the occasional sales exemption.
You can’t use the occasional sales exemption if you’re in the business of selling (a retailer), which means you do any of these:
- Run the sale for more than a few days
- Sell somewhere other than your own residence
- Buy items to resell
- Sell items for someone else (consignment)
- Sell items at the sale that you also sell at a business you own
Organized sales that charge admission or have two or more sellers who pay to sell at the event are promoter-sponsored events and don’t qualify for the exemption.
Selling and rehoming pets
“Pets” include animals such as dogs, cats, birds, rabbits, guinea pigs, snakes, rats, mice, hamsters, and lizards, among others.
Selling or rehoming a pet would qualify as one sale under the occasional sales exemption if you aren’t in the business of breeding, raising, or selling pets. Selling an unplanned litter or rehoming a litter of strays for a small fee – such as to cover the cost of spaying or neutering – could qualify as an occasional sale. However, selling or rehoming for a substantial fee probably wouldn’t count as an occasional sale.
You can’t use the occasional sales exemption if you’re in the business of selling pets. Instead, you’ll need a seller’s permit, to collect sales tax for each pet you sell, and to send in that tax. However, you don’t need a seller’s permit if you only sell through a registered marketplace facilitator that reports, collects, and sends in Idaho sales tax for you.
Note that you don’t have to collect tax on the sale of animals through 4-H or Future Farmers of America (FFA) at a fair or the spring lamb sale. You also don’t have to collect sales tax on the sale of livestock at a public livestock market. Livestock include cattle, calves, mules, horses, swine, sheep, and goats.
Selling online
The same two-sale limit for the occasional sales exemption applies when you sell online. You could sell a group of your own items at one time and count it as one sale, which would be like an online yard sale.
You can’t use the occasional sales exemption if you make more than two sales in any 12-month period. You also can’t use this exemption when you’re in the business of selling. That includes if you ever resell items or sell other people’s items for them (consignment).
If you don’t qualify for the occasional sales exemption, you need an Idaho seller’s permit. Or, sell only through registered marketplace facilitators that report, collect, and send in Idaho sales tax for you. You’ll just need to verify that they’re reporting your sales.
Note that the occasional sales exemption never applies to renting out lodging for 30 days or less (short-term rentals). See Hotels, Motels, and Short-Term Lodging and common charges for property and services.
Laws and rules
- Idaho Code section 63-3622K — Sales Tax Occasional Sales
- Sales Tax Rules
Organizations and Entities That Can Buy Exempt from Sales Tax
Some buyers are exempt from sales tax on everything they buy. The sale must be directly to the exempt buyer, and the buyer must pay the seller directly. If employees, volunteers, or representatives of the exempt buyer use their own money to purchase something for the buyer, the purchase sale is taxable even if the exempt buyer reimburses the person who bought the item.
- Access for Idaho (Pocatello) ⊛
- Advocates for Survivors of Domestic Violence and Sexual Assault, Inc.
- American Cancer Society
- American Diabetes Association
- American Heart Association
- American Indian Tribes
- American Lung Association of Idaho
- American Red Cross
- AMTRAK
- Arc Inc., The
- Arthritis Foundation
- Blind Services Foundation Inc.
- Camp Rainbow Gold
- Canal companies – If they’re nonprofit, incorporated for that purpose, and operate and maintain only dams, reservoirs, canals, lateral and draining ditches, pumps or pumping plants
- Children’s free dental services clinics – If they’re nonprofit
- Children’s Home Society of Idaho
- Credit unions (federal or state) – (Not: banks or savings and loan companies)
- Disability Action Center Northwest (Moscow & Coeur d’Alene) ⊛
- Easter Seals
- Eastern Idaho Center for Independence (Blackfoot & Idaho Falls) ⊛
- Emergency Medical Service (EMS) agencies – If they’re a nonprofit, 501(c)(3) entity that provides emergency medical services to Idaho residents. They must be licensed by the EMS bureau of the Idaho Department of Health and Welfare.
- Family Services Alliance of Southeast Idaho
- Forest Protective Associations – If they furnish, operate, and maintain a protective system for detecting, preventing, and suppressing forest or range fires. Only includes associations that have a contract with Idaho or that have Idaho as one of its members.
- Government – Idaho state, county, and city. If Idaho government agencies buy with cash, they must give the seller a
Form ST-104G, Sales Tax Exemption Claim for Cash Purchases by Government Agencies. - Government – United States. If U.S. government agencies buy with cash, they should must give the seller a Form ST-104G, Sales Tax Exemption Claim for Cash Purchases by Government Agencies. While federal law states Idaho can’t require the federal government to provide the ST-104G, many federal agencies will provide them. If used, the form must be provided at the time of sale.
- Hospitals – If they’re a nonprofit hospital licensed by the state for the care of sick persons. (Not: nursing homes, most clinics, or similar institutions)
- Housing Authority (Created by a city, but not an agency of the city)
- Idaho Association of Free and Charitable Clinics. This includes its member clinics.
- Idaho Community Action agencies
- Community Action Partnership (CAP)
- El-Ada Community Action Partnership (EL ADA)
- Metro Community Services (MCS)
- South Central Community Action Partnership (SCCAP)
- Community Council of Idaho (CCI)
- Southeastern Idaho Community Action Agency (SEICAA)
- Eastern Idaho Community Action Partnership (EICAP)
- Western Idaho Community Action Partnership (WICAP)
- Idaho Cystic Fibrosis Foundation
- Idaho Diabetes Youth
- Idaho Epilepsy League
- Idaho Foodbank Warehouse, Inc.
- Idaho Primary Care Association – and its community health centers
- Idaho Ronald McDonald House
- Idaho Women’s and Children’s Alliance
- Living Independence Network Corp. (Boise & Twin Falls) ⊛
- March of Dimes
- Mental Health Association
- Muscular Dystrophy Foundation
- Museums – If they’re a nonprofit, 501(c)(3) entity; a museum that collects, preserves, and displays objects and information to help the public interpret the past and present and to explore the future; on a permanent basis; in a building or outdoor location; and provides museum services on a regular basis. Examples include institutions that exhibit science, history, art, and culture as well as zoos and aquariums.
- National Multiple Sclerosis Society
- Rocky Mountain Kidney Association
- Schools – If they’re nonprofit, with their income devoted solely to education, and offer a full curriculum of the usual branches of learning. Nonprofit schools can include: colleges and universities; primary, secondary, and charter schools; and the Idaho Digital Learning Academy.
Note: Certain schools, and school-related organizations don’t qualify for the exemption:- Schools that primarily teach subjects like business, dancing, drama, music, cosmetology, writing, and gymnastics
- Supporting organizations such as parent-teacher associations and alumni groups
- Senior Citizen Centers – If they’re a nonprofit, 501(c)(3) entity. The center must provide a wide variety of services, activities, and facilities for older individuals, including health, social opportunities, nutrition, education, and recreation. Long-term care facilities don’t qualify.
- Special Olympics Idaho
- United Cerebral Palsy
- Volunteer Fire Departments – If they’re a nonprofit, 501(c)(3) entity providing fire protection and prevention to surrounding residents.
- Have 51% or more of the governing board, management, and staff be individuals with disabilities;
- Be designed and operated within a local community by individuals with disabilities;
- Provide a variety of independent living services and programs; and
- Provide service for more than just one type of disability.
Types of Exemptions
A
Aircraft
Read our Aircraft guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622GG
- Sales Tax Rule 037
B
Broadcast Equipment
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622S
- Sales Tax Rule 055, 133
Bullion, coins, and other currency
- No exemption certificate is needed.
- Idaho Code section 63-3622V
- Idaho Code section 63-3622PP
- Sales Tax Rule 039
C
Clean rooms
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622NN (includes definition of a qualifying clean room)
- Idaho Code section 63-3622RR (includes definition of a qualifying research and development activity)
- For more information, see “Clean room environment in semiconductor manufacturing” in our Production Exemption guide.
Containers
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622E
- Sales Tax Rules 040 and 084
Contractors
Read our Contractors guide for more information.
- The buyer must give the seller a completed Form ST-103C.
Computer software
- No certificate is needed, but both buyer and seller must should keep records.
- Idaho Code section 36-3616(b)
- Sales Tax Rule 027
Custom meat processing and packing services
D
Data Centers
Donating goods from inventory; Food and beverage tastings; Free prepared food and beverages to employees
- Idaho Code section 63-3621
- Idaho Code section 63-3622O
- Sales Tax Rules 041, 051, 072 and 085
F
Farming and Ranching
Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rules 079 and 083
Federal Food Programs: Women, Infants and Children (WIC) and Supplemental Nutrition Assistance Program (SNAP)
- No certificate is required, but the seller must maintain records that verify total exempt sales to WIC and SNAP buyers.
- Idaho Code sections 63-3622EE
- Idaho Code sections 63-3622FF
- Sales Tax Rule 114
Free distribution newspapers
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622T
- Sales Tax Rule 127
Funeral Services
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622U
- Sales Tax Rule 052
H
Heating Materials
- A sale of propane in cylinders of 15 gallons or less is exempt without a certificate, but the seller must list the sale as “cylinder sales” in the records.
- A buyer that picks up heating fuel must give the seller a completed Form ST-101.
- Idaho Code section 63-3622G
- Sales Tax Rule 088
Home Yard Sales
- Read this yard sale guidance for more information.
- No exemption certificate is needed.
- Idaho Code section 63-3622K
- Sales Tax Rule 097
Hunting or Shooting Sports
- No exemption certificate is needed.
- Idaho Code section 63-3622SS
Hunting and fishing activities – raising or maintaining wildlife
- Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- The buyer must give the seller a completed
I
Irrigation Equipment & Supplies
- Read our Farming and Ranching guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622W
- Sales Tax Rules 016 and 096
- The buyer must give the seller a completed
L
Literature published and sold by a nonprofit entity
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622I
- Sales Tax Rule 085
Livestock sold at a public livestock market
- Read our Farming and Ranching guide for more information.
- No exemption certificate is required.
- Idaho Code section 63-3622MM
- Sales Tax Rule 134
Logging
- Read our Logging guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622JJ
- Sales Tax Rules 010 and 102
- The buyer must give the seller a completed
Lottery
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 67-7439
Lumber manufacturing
Read our Lumber Manufacturing guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rule 080
M
Media measurement services
- No exemption certificate is needed.
- Idaho Code section 63-3622LL
Medical items
Read our Medical Products and Prescriptions guide for more information.
- Idaho Code section 63-3622N
- Sales Tax Rule 100
Mining
Read our Mining guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rules 079, 081, and 082
Money-operated vending machines
Read our Vending Machines guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622II
- Sales Tax Rule 095
Money-operated amusement devices
Read our Amusement Devices guide for more information.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3623B
- Sales Tax Rules 095 and 109
Motor fuel: Gasoline and diesel fuel; Dyed diesel fuel
- Gasoline and diesel fuel: No exemption certificate is needed.
- Dyed diesel fuel: The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622C
- Sales Tax Rule 078
O
Official documents
- No exemption certificate is required.
- Idaho Code section 63-3622AA
Out-of-state shipments
- No exemption certificate is required.
- Idaho Code section 63-3622Q
- Sales Tax Rule 092
P
Pollution control equipment
Guidance coming soon.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622X
Production Equipment
Read our Production Exemption guide for more information.
More guidance coming soon.
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622D
- Sales Tax Rule 079
R
Railroad Rolling Stock
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622CC and 63-3622DD
- Sales Tax Rule 104
Resale – Goods bought to be resold
Read our Retailers guide for more information.
- The buyer who will resell the goods or services must give the seller a completed Form ST-101.
- Idaho Code section 63-3609, 63-3614, 63-3619
Research and development (R&D)
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622RR
Research and Development at the Idaho National Laboratory (INL)
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622BB
- Sales Tax Rule 077
S
Semiconductors
Ski lifts, snowmaking and snow grooming equipment
- The buyer must give the seller a completed Form ST-101.
- Idaho Code section 63-3622Y
- Sales Tax Rule 135
Small Sales
- No exemption certificate is needed.
- Idaho Code section 63-3322L
- Sales Tax Rules 058 and 068
U
Utilities
- No exemption certificate is needed.
- Idaho Code section 63-3622F
- Sales Tax Rule 090
V
Direct Pay Authority for Sales Tax
Direct pay authority allows businesses to buy all items exempt from tax. The businesses pay any tax due directly to the Tax Commission instead of to a vendor.
You might be approved for direct pay authority if all of these are true:
- You qualify for sales tax exemptions.
- You buy many items from different vendors.
- You’ve demonstrated proper accounting and technical internal controls to comply with the Idaho Sales Tax Act.
- The vendors you buy from have trouble tracking which items you buy are exempt and which aren’t (even though you supply them with an exemption certificate).
To apply
Your request must be in writing.
- Send it to:
- Mail address: Sales Tax Audit Bureau, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.
- Email: Submit a question. You should receive a response within 5 to 7 business days.
- Write “Direct Pay Authority Request” at the top of your letter or email
- Describe your reasons for needing direct pay authority and how it would benefit both you and the Tax Commission.
- Include this information in your letter:
- The name of your business
- What goods or services you produce (what your business does)
- What goods or services you typically need to buy exempt from sales tax
- What percentage of your purchases in Idaho are exempt from sales tax
- The sales price for these purchases in the past 12 months
- Your anticipated sales price for these purchases in the next 12 months
- Which exemption certificate you use (e.g., Form ST-101 – Sales Tax Resale or Exemption Certificate) to buy exempt from your vendors
- How you buy exempt from vendors without an exemption certificate (e.g., Optional short version of Form ST-101)
After you apply
Our Sales Tax Audit Bureau will review your request. If we need additional information, we’ll contact you. Please allow four to six weeks to hear from us.
Using your Direct Pay Authorization
Your direct pay authorization is valid for a defined period. Check the document for its expiration date.
- Provide your vendors with a copy of your direct pay authority certificate to keep on file.
- Contact us 45 to 60 days before your authorization’s expiration date to request a renewal.
- Please contact us to cancel your authorization if it’s no longer is needed. Use a mail or email address in the “To apply” section above.
- Let your vendors know if you cancel your authorization.
Introduction to Medical Products Exemption
This guide explains Idaho sales and use tax laws for buying and selling medical supplies and prescriptions. It describes who can buy which kinds of medical supplies and prescriptions without tax.
Buyers that qualify for the exemption
Medical equipment and supplies listed in Idaho Code section 63-3622N are exempt from sales tax when bought by:
- A practitioner who’ll administer or distribute the items to patients. Learn who’s a “practitioner.”
- A patient (or someone for a patient) with a practitioner’s prescription or work order.
- An entity that can buy everything exempt.
- A for-profit hospital or other health-care provider that will administer to patients under a practitioner’s prescription or work order.
Items that can qualify for the exemption
- Drugs
- Hypodermic syringes, insulin, insulin syringes
- Artificial eyes, eyeglasses, eyeglass component parts, contact lenses
- Hearing aids, hearing aid parts and accessories
- Drugs and supplies used in hemodialysis and peritoneal dialysis
- Braces and other orthopedic appliances
- Dental prostheses and other orthodontic appliances, including fillings
- Catheters, urinary accessories, colostomy supplies
- Prosthetic devices
- Equipment, devices, or chemical reagents used to test or monitor blood or urine of a diabetic
- Durable medical equipment (see description in Definitions)
This list isn’t all-inclusive. See Idaho Code section 63-3622N for a full list of items that can qualify for the exemption.