Search Category: Sales Tax

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

FormDescription
pdf Form ST-101Sales Tax Resale or Exemption Certificate
EFO00149
pdf Form ST-102Use Tax Exemption Certificate, New Resident
EFO00133
pdf Form ST-102NMUse Tax Exemption Certificate, Nonresident Military
EFO00309
pdf Form ST-104GSales Tax Exemption Claim - for Cash Purchases by Government Agencies
EFO00222
pdf Form ST-104HMSales Tax Exemption on Lodging Accommodations and Instructions
EFO00164
pdf Form ST-104ICSales Tax Exemption Certificate - Interstate Commerce Vehicles
EFO00302
pdf Form ST-104NRSales Tax Exemption Certificate - Nonresident Vehicle/Vessel
EFO00303
pdf Form ST-108Sales Tax Affidavit - Untitled Transport Trailer, Office Trailer, and Boat
EFO00163
pdf Form ST-108PMPark Model Recreational Vehicle - Modification Affidavit
EFO00306
pdf Form ST-109Off-Highway Vehicle or Vessel Registration Sales Tax Affidavit
EFO00165
pdf Form ST-133Sales Tax Exemption Certificate – Family or American Indian Sales
EFO00196
pdf Form ST-133CATSSales Tax Exemption Certificate - Capital Asset Transfer Affidavit and Instructions
EFO00197
pdf Form ST-133GTUse Tax Exemption Certificate - Gift Transfer Affidavit
EFO00300

Guides for…

Contact Us

Types of Exemptions

A

Aircraft

Read our Aircraft guide for more information.

B

Broadcast equipment

Bullion, coins, and other currency

C

Clean rooms

Containers

Contractors

Read our Contractors guide for more information.

Computer software

Custom meat processing and packing services

D

Data centers

Donating goods from inventory; food and beverage tastings; free prepared food and beverages to employees

F

Farming and ranching

Read our Farming and Ranching guide for more information.

Federal food programs: Women, Infants and Children (WIC) and Supplemental Nutrition Assistance Program (SNAP)

Free distribution newspapers

Funeral services

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

Hunting or shooting sports

Hunting and fishing activities – raising or maintaining wildlife

I

Irrigation equipment and supplies

L

Literature published and sold by a nonprofit entity

Livestock sold at a public livestock market

Logging

Lottery

Lumber manufacturing

Read our Lumber Manufacturing guide for more information.

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.

Mining

Read our Mining guide for more information.

Money-operated vending machines

Read our Vending Machines guide for more information.

Money-operated amusement devices

Read our Amusement Devices guide for more information.

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 pdf Form ST-101.
  • Idaho Code section 63-3622C
  • Sales Tax Rule 078

O

Occasional sales

See Occasional Sellers for more information.

  • No exemption certificate is required.
  • Idaho Code section 63-3622K

Official documents

  • No exemption certificate is required.
  • Idaho Code section 63-3622AA

Out-of-state shipments

P

Pollution control equipment

Guidance coming soon.

Production equipment

Read our Production Exemption guide for more information.

More guidance coming soon.

R

Railroad rolling stock

Resale – goods bought to be resold

Read our Retailers guide for more information.

Research and development (R&D)

Research and development at the Idaho National Laboratory (INL)

S

Semiconductors

Ski lifts, snowmaking and snow grooming equipment

Small seller

See Small Seller Exemption for more information

U

Utilities

V

Vehicles

Guidance coming soon.

Vending machines

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., pdf 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.

Temporary Seller’s Permits

Temporary seller’s permits allow you to make infrequent retail sales in Idaho. Sellers who typically get temporary permits are ones who, for example, sell at events such as farmers markets or craft fairs, have a seasonal stand for fireworks or Christmas trees, or sell from home once in a while.

Idaho residents who sell less than $5,000 per year and meet other requirements might qualify for the small seller exemption, which means they don’t need a temporary or regular seller’s permit. See the Small Seller Exemption page.

There are two kinds of temporary seller’s permits. 

For all Idaho events and other sales activities

This permit is good for selling at your own sales activities and any Idaho events. Retailers can request a temporary permit that can last up to the end of the calendar year.

For a specific Idaho event

This permit is good only for selling at one specific event. The permit’s valid for the length of the event, up to December 31 of the current calendar year.

Get this type of temporary permit only if you don’t already have the other temporary permit for your own sales, or a regular seller’s permit.

You can get up to three temporary seller’s permits per calendar year before you need a regular seller’s permit.

Who can’t get a temporary seller’s permit

You can’t get a temporary seller’s permit if you:

In these cases, you’ll need a regular seller’s permit. The only exception is if you only rent out lodging on a short-term rental marketplace like Airbnb or VRBO, and that marketplace collects and sends in all taxes due for all your Idaho sales. Make sure to verify that the marketplace is reporting your sales.

Aren’t sure if you need a temporary or regular seller’s permit? See Who needs a permit.

Applying

How you apply depends on which kind of temporary seller’s permit you want:

  • For your own sales activities and any events: Go to TEMPORARY seller’s permit and choose Seller WITHOUT event ID at the bottom of the page.
  • For a specific event: Contact the event promoter for instructions.

Filing and paying

See Filing and Paying.

More you should know

Every seller in Idaho who needs a seller’s permit – even a temporary one – is a retailer. See:

Laws and rules