Goods retailers buy for resale might qualify for an exemption. Goods retailers buy that aren’t for resale are generally taxable.
Resale or exemption certificates
ST-101
If you buy goods for resale from a seller doing business in Idaho, you must give the seller a completed 
Form ST-101 – Sales Tax Resale or Exemption Certificate. The seller should keep this form on file and not charge tax on your future qualifying purchases.
To complete the form:
- Write the name and address of both the seller and your business at the top of the form.
- In section 1 “Buying for Resale,” line a — write the nature of your business and describe the products you sell.
- On line b — check the first box and write your Idaho seller’s permit number.
- 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).
Out-of-state businesses
If you buy goods for resale from out-of-state businesses that are registered Idaho retailers, you can complete the Uniform Sales and Use Tax Certificate – Multijurisdiction instead of form ST-101.
To complete the form:
- Write the name and address of both the seller and your business at the top of the form.
- Check the box for “Retailer.”
- Write your Idaho seller’s permit number in the ID section.
- Sign and fill out the bottom of the form.
Items retailers pay tax on
You have to pay tax on items you buy that aren’t for resale to your customers.
Examples
- Merchandise display racks
- Cash registers
- Cash register tape and sales invoices
- Flyers handed out to customers
- Advertising inserts and mailers
- Price stickers (unless product information is on them, such as stickers used in the meat department of a grocery store)
- Office equipment and supplies
- Warehouse shelving, equipment, and supplies
- Incidental materials you use to repair a customer’s product when the value is minimal and you don’t itemize it, such as lube grease, screws, or nails, etc. Read our Repair Shops page.
- Goods you take from your resale inventory to use yourself or give away — unless an exemption applies.
Examples of exemptions that apply:- Employee meals at a restaurant
- Food or beverage tasting