Search Category: Sales Tax
Use Tax Exemption Certificate – Gift Transfer Affidavit
Use Tax Exemption Certificate, Nonresident Military
Voluntary Disclosure Application
Application for Amusement Device Permit and Instructions
Use Tax Exemption Certificate, New Resident
Sales Tax Affidavit – Untitled Transport Trailer, Office Trailer, and Boat
Petition for Sales Tax Records Reduction By a Retail Food Store
Off-Highway Vehicle or Vessel Registration Sales Tax Affidavit
Hub for ITD and Idaho Counties
Policy, Reports
Law, Rules, and Decisions
Classes
The Tax Commission will schedule training for ITD staff periodically. Look for our email notices.
Watch a recent class:
Form instructions
Exemption forms
| Form | Description |
|---|---|
 Form ST-101 | Sales Tax Resale or Exemption Certificate EFO00149 |
| Form ST-102 | Use Tax Exemption Certificate, New Resident EFO00133 |
| Form ST-102NM | Use Tax Exemption Certificate, Nonresident Military EFO00309 |
| Form ST-104G | Sales Tax Exemption Claim - for Cash Purchases by Government Agencies EFO00222 |
| Form ST-104HM | Sales Tax Exemption on Lodging Accommodations and Instructions EFO00164 |
| Form ST-104IC | Sales Tax Exemption Certificate - Interstate Commerce Vehicles EFO00302 |
| Form ST-104NR | Sales Tax Exemption Certificate - Nonresident Vehicle/Vessel EFO00303 |
| Form ST-108 | Sales Tax Affidavit - Untitled Transport Trailer, Office Trailer, and Boat EFO00163 |
| Form ST-108PM | Park Model Recreational Vehicle - Modification Affidavit EFO00306 |
| Form ST-109 | Off-Highway Vehicle or Vessel Registration Sales Tax Affidavit EFO00165 |
| Form ST-133 | Sales Tax Exemption Certificate – Family or American Indian Sales EFO00196 |
| Form ST-133CATS | Sales Tax Exemption Certificate - Capital Asset Transfer Affidavit and Instructions EFO00197 |
| Form ST-133GT | Use Tax Exemption Certificate - Gift Transfer Affidavit EFO00300 |
Guides for…
- Aircraft
- Boats, Trailers, and Other Watercraft
- Exemptions
- International Registration Plan (IRP) Vehicles
- Motor Vehicles: Dealers
- Motor Vehicles: Private Parties and Nondealer Retailers
- Motor Vehicles: Sales and Use Tax Guide for Vehicle Transactions
- Off-Highway Vehicles
- Production Exemption
- Renting and Leasing Tangible Personal Property
- Transportation: Ground, Air, and Railroad Businesses
- Vehicles and Vessels: Exemption Certificates
- Vehicles and Vessels: Taxable Sales Price
Contact Us
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