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

pdf Form ST-101 – Sales Tax Resale or Exemption Certificate

Fill in the form:

  1. Write the name and address of both the seller and your business at the top.
  2. In section 2 “Producer Exemptions,” check the box for the producer exemption(s) you qualify for.
  3. List any products you produce on the line at the bottom of section 2.
  4. Under “Buyer,” at the bottom of the page, sign the form. Fill in the rest of the fields (name, title, EIN or driver’s license information, and date).
  5. The seller should keep the form and not charge you tax on exempt items in the future.

Optional short version of ST-101

  • Retailers can print or stamp a short version of the ST-101 on sales invoices, or
  • Purchasers can print the short version on their purchase orders.
  • This shorter version must be completed for each sale. The wording must be:

I certify that the property I’ve purchased will be used by me directly and primarily in the process of producing tangible personal property by mining, manufacturing, processing, fabricating, or farming, or as a repair part for equipment used primarily as described above. This tax exemption qualifies if this statement is signed by the buyer and the name, address, and nature of the buyer’s business are shown on the invoice. Any person who signs this certification with the intention of evading payment of tax is guilty of a misdemeanor.

[Indicate spaces for NATURE OF BUSINESS and SIGNATURE OF BUYER]

Note: Even if you buy from a seller who has your form ST-101 or short version exemption certificate, not everything is exempt.

  • Some items are always taxable.
  • Some items are taxable if they’re not used in qualifying activities.

Multijurisdictional

  • If you’re also registered to sell goods in another state, you can use the Uniform Sales and Use Tax Certificate – Multijurisdiction to buy goods that you’ll sell, instead of form ST-101.
    Fill in the form:
    1. Write the name and address of both the seller and your business at the top.
    2. Check the box for “Retailer” if you sell to end users or “Wholesaler” if you sell to buyers who’ll resell the goods
    3. Write your Idaho seller’s permit number in the ID section.
    4. Sign and fill in out the bottom of the form.
    5. The seller should keep the form and not charge you tax in the future.

Note: You can only use the multi-jurisdiction exemption certificate to buy goods you’ll resell.