Selling the goods you produce
- If you sell the goods you produce to a retailer, don’t charge sales tax if the retailer gives you a completed exemption certificate (e.g., ST-101).
- If you sell your goods at retail to the final consumer, you must charge tax. The only exceptions are if:
- The item is never taxed in Idaho, or
- The buyer gives you a completed exemption certificate.
Seller’s responsibility to document sales
If you’re selling to producers with an exemption certificate, you must keep complete records to document all exempt and taxable sales. If you have a complete and accurate certificate on file, don’t collect sales tax on purchases that qualify for the claimed exemption.
Note: Not everything is exempt for producers. You must charge tax on items that aren’t exempt from sales tax. Read more on making sales in our Retailers guide.