Selling Goods – Wholesalers

Selling to resellers

Wholesalers can sell goods without collecting tax from customers who will resell the goods. If the customers won’t resell all the goods, you must collect tax on the items they won’t resell. (See Selling at retail below.) To sell goods to a customer without collecting tax:

The resale/exemption certificate must have all areas that apply completed, and be signed and dated.

Selling at retail

If you only make wholesale sales, you don’t need a seller’s permit. But if you sell to customers that don’t resell all the goods you sell them, you’re acting as a retailer for those sales. Retailers must get an Idaho seller’s permit and collect sales tax. Read more on our Retailers page.