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Motor Vehicles – Farming and Ranching
Motor vehicles that are required to be licensed are almost always taxable, but there are a few specific exemptions for farmers and ranchers.These vehicles qualify for the exemption Farmers and ranchers can buy a vehicle exempt if it: Isn’t licensed and it’s used exclusively in qualifying farming activities.Example: A truck used to feed livestock, and never driven on […]
Change Use of Exempt Item – Farming and Ranching
If you change the primary use of an item If you buy an item exempt to use in a farming or ranching activity, it becomes taxable if you stop using it in a farming activity. You must then pay tax on the fair market value of the item. EXAMPLE You buy a farm tractor for […]
Buyer’s Responsibility – Farming and Ranching
Buyer’s responsibility when making exempt purchases You must keep records of all your purchases, and show whether you paid tax on them. Records must show what you bought, when you bought it, how much you paid for the goods, and how much tax you paid. Your accounting records must include the standard books and records […]
Exemption Certificates – Farming and Ranching
To buy an item exempt from sales tax, give the seller a completed exemption certificate.ST-101, Idaho Resale or Exemption Certificate Form ST-101 – Sales Tax Resale or Exemption CertificateFill in the form: Write the name and address of both the seller and your business at the top. In section 2 “Producer Exemptions,” check the box […]
Sales by or to Farmers and Ranchers
Sales by farmers and ranchers When you make more than two retail sales in a 12-month period, you must have a valid Idaho seller’s permit and charge tax, unless a valid exemption exists. Read more in our Retailers guide. Example You open a roadside stand to sell fruit and produce. You must get a seller’s permit, collect […]
Laws and Rules for Farming and Ranching
Learn more about farming or ranching: Production Exemption (Idaho Code section 63-3622D; Sales Tax Rule 079) Production Exemption Shall Not Apply to Recreation-Related Vehicles (Idaho Code section 63-3622HH) Definition of Farming (Idaho Code section 63-3603) Farming and Ranching (Sales Tax Rule 083) Irrigation Equipment and Supplies (Idaho Code section 63-3622W; Sales Tax Rule 096) Sales of Livestock (Idaho Code section 63-3622MM; Sales Tax Rule 134) Certificates for […]
Production Exemption – General
Sales by Producers Or vendors selling to them Sales Businesses That Qualify For the production exemption Businesses Purchases That Qualify For the production exemption Purchases Change Use Of an exempt item Change Use Taxable Items Even with a production exemption Taxable Items Buyer’s Responsibility To keep records, pay use tax Buyer’s Responsibility Exemption Certificates Exemption […]
Farming and Ranching
Do you operate a farm or ranch that produces farm and ranch goods you’ll sell? Or are you a custom farmer or rancher that performs qualifying activities for a farmer or rancher? If so, you might qualify for the production exemption.If you qualify for the production exemption, you can buy some equipment and supplies without paying […]
Lumber Manufacturing: Production Exemption
Do you manufacture rough or finished lumber that you’ll sell? If so, you might qualify for the production exemption.If you qualify for the production exemption, you can buy some equipment and supplies without paying sales or use tax. This guide talks about sales and use tax issues that are unique to lumber manufacturers.Are you logging instead […]
Mining: Production Exemption
Do you own or operate a mine that removes minerals from the earth and processes those minerals for sale? Or are you a custom miner that performs qualifying services for a miner? If so, you might qualify for the production exemption.If you qualify for the production exemption, you can buy some equipment and supplies without paying […]
Laws and Rules for Logging
Learn more about loggers: Idaho Code section 63-3605C — Logging Idaho Code section 63-3622HH — Production Exemption Shall Not Apply to Recreation-Related Vehicles Idaho Code section 63-3622JJ — Logging Exemption Sales Tax Rule 102 — Logging Certificates for Resale and Other Exemption Claims Idaho Code section 63-3622 Sales Tax Rule 128 Application and Payment of Use Tax Idaho Code section 63-3621 Sales Tax Rule 072 Learn […]
Businesses That Qualify for Logging Exemption
Businesses that qualify for the exemption To be eligible for this exemption: Your business must engage in a qualifying logging activity. This includes: Cutting forest trees Thinning forest trees Skidding, decking, and loading forest trees The trees you harvest must be intended for sale by whoever owns them. You must report your business’ profit or […]
Purchases that Qualify for Logging Exemption
Purchase Requirements An item qualifies for the exemption, if it meets all of the following requirements: Primarily used in the logging process.See Idaho Code section 63-3607A. Necessary or essential – you can’t harvest trees without it. Directly used in or consumed during logging – after the beginning and before the end of the process: The logging process begins when you first […]
Taxable items – Logging
Even if you qualify for the logging exemption, some items are still taxable. The following commonly used items are taxable to loggers:Safety equipment and supplies, regardless of use Examples Fire suppression equipment, including fire trucks and extinguishers Hard hats, helmets, gloves, shoulder pads, ear plugs, calk boots, safety chaps Equipment and supplies used for slash […]
Change Use of Exempt Item – Logging
If you change the primary use of an item If you buy an item exempt to use in a logging activity, it becomes taxable if you stop using it in a logging activity. You must then pay tax on the fair market value of the item. Example You buy a chain saw that you’ll use […]
Buyer’s Responsibility for Logging Exemption
Buyer’s responsibility when making exempt purchases You must keep records of all your purchases, and show whether you paid tax on them. Records must show what you bought, when you bought it, how much you paid for the goods, and how much tax you paid. Your accounting records must include the standard books and records […]
Certificates for Logging Exemption
To buy an item exempt from sales tax, give the seller a completed exemption certificate.ST-101, Idaho Resale or Exemption Certificate Form ST-101 – Sales Tax Resale or Exemption CertificateFill in the form: Write the name and address of both the seller and your business at the top. In section 2 “Producer Exemptions,” check the box […]
Sales by or to Loggers
Selling the timber you harvest WholesalersIf you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.RetailersIf you sell to a final consumer, you might be a retailer. Read more in our Retailers guide.Examples of sales you must collect tax on if you’re a retailer: Selling […]
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 […]
Exempt Buyers for Medical Products Exemption
See the Definitions section for definitions of some terms on this page. PractitionerA practitioner who’ll administer or distribute medical supplies and drugs under a work order or prescription can buy them exempt.Seller’s responsibilityKeep on file a completed Form ST-101 – Sales Tax Resale or Exemption Certificate, showing the reason for the exemption. Don’t charge tax on future exempt purchases.PatientsPatients […]
Definitions for Medical Products Exemption
Practitioner Audiologist Chiropractor Dentist Denturist Nurse practitioner Ophthalmologist Optometrist Orthodontist Physician Physician assistant Podiatrist Psychologist Surgeon OR any person licensed under Title 54 Idaho Code to prescribe, administer or distribute the medical products listed in this guide.DrugTo be defined as a drug, and article must meet at least one of these conditions: An article recognized as a drug […]
Giving Away Free Medical Products and Prescriptions
Companies often give free medical products or drugs to practitioners, entities or individuals. This donor company giving the items away is the user of the items. As the user, the donor company owes tax on the items. The recipient does not owe use tax on the items received.Giver’s responsibility:You must pay Idaho use tax on […]
Laws and Rules for Medical Products and Prescriptions
Learn more about medical products and prescriptions: Prescriptions (Idaho Code section 63-3622N; Sales Tax Rule 100) Certificates for Resale and Other Exemption Claims (Sales Tax Rule 128) Definitions (Idaho Code section 54-1705; Sales Tax Rule 010) Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Storage – Use (Idaho Code section 63-3615) Idaho Code Title 54 Professions, Vocations, and Businesses […]
Nonprofits Buying Exempt
Idaho law allows certain nonprofits to buy everything exempt and allows other nonprofits to buy specific items exempt.Nonprofit groups that can buy everything exemptThere might be additional conditions. Read Idaho Code section 63-3622O for more detail or contact us with your question. Advocates for Survivors of Domestic Violence and Sexual Assault, Inc. American Red Cross Blind Services Foundation, Inc. Canal companies — Nonprofit only […]
Sales Nonprofits Make
Nonprofit groups that make taxable sales are retailers. They must get an Idaho sales tax permit and collect and forward tax to the state. If a nonprofit has one-time or infrequent sales, it can get a temporary permit.Taxable Sales Gift shop sales (even if admission to the event or facility is tax exempt) Admissions to recreational events […]
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