Selling the timber you harvest
Wholesalers
If you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.
Retailers
If 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 logs to a contractor or employee
- Selling logs to buyers who don’t resell them
- Selling firewood for bonfires or campfires
- Selling office equipment, used logging equipment, or promotional items to buyers who don’t resell them
A retailer must get an Idaho seller’s permit, charge sales tax, file sales tax returns, and forward the tax to the Tax Commission.
Don’t charge tax if the goods you’re selling are:
- Sold for resale, and the buyer gave you a completed
Form ST-101 – Sales Tax Resale or Exemption Certificate), or - Never taxed in Idaho
Example: Firewood burned to provide heat to a building or for domestic home use isn’t taxable in Idaho. You might not need an Idaho seller’s permit if you only sell firewood for these purposes.
Vendors that sell to loggers
- If you sell to loggers, don’t charge sales tax on exempt items if the buyer gives you a completed exemption certificate (e.g., ST-101).
- If you have a completed certificate on file, don’t collect sales tax on exempt sales to the logger in the future.
Note: Not everything is exempt for loggers. You must charge tax on items that aren’t exempt from sales tax. Read more on making sales in our Retailers guide.