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.

Remember to document all untaxed sales. This is done by having your customers complete a resale or exemption form, such as an ST-101, for your records.

You can get an Idaho seller’s permit free of charge from the Tax Commission.

Livestock Sales

When you sell livestock, you must collect sales tax unless a valid exemption applies.

Sales of livestock are exempt when:

  • Sold for resale with a valid form ST-101 on file
  • Sold at a public livestock auction chartered by the Idaho Department of Agriculture
  • Sold by a breeder or an association of breeders
  • Sold by farmers, dairymen, livestock breeders or feeders that are going out of business
  • Auctioned at a 4-H event
  • Sold by an association of livestock producers
  • Sold by a nonprofit cooperative, religious, fraternal, or benevolent organization, as long as the sale isn’t part of the organization’s regular course of business
  • Auctioned at an Idaho auction market operated by an Idaho licensed auctioneer selling not more than 20 animals a week or more than 80 animals a month, provided the auction market is bonded under the provisions of the Federal Packers and Stockyards Act of 1921

Livestock includes cattle, calves, sheep, mules, horses, swine, or goats. Sales of other animals don’t qualify.


If you only sell goods to a customer who will resell them, you may be a wholesaler. Read more in our Wholesalers guide.

Vendors that sell to farmers and ranchers

  • If you sell to farmers or ranchers, don’t charge sales tax on exempt items if the farmer or rancher 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 buyer in the future.

Note: Not everything is exempt for farmers. You must charge tax on items that aren’t exempt from sales tax. Read more on selling to farmers and ranchers in our Retailers guide.