Selling the goods you produce by mining or processing ore for sale
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 gravel to a contractor or employee
- Selling ore to collectors who don’t resell them
- Selling equipment or promotional items to customers 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
Vendors that sell to miners
- If you sell to miners, don’t charge sales tax on exempt items if the miner 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 miner in the future.
Note: Not everything is exempt for miners. You must charge tax on items that aren’t exempt from sales tax. Read more on making sales in our Retailers guide.