Buying Motor Vehicles for Resale – Dealers

From in-state businesses

If you buy motor vehicles for resale from a seller doing business in Idaho, you must give the seller a completed pdf Form ST-101 – Sales Tax Resale or Exemption Certificate. Sellers should keep this form on file and not charge tax on your future qualifying purchases.

  1. Write the name and address of both the seller and your business at the top of the form.
  2. In section 1, “Buying for Resale,” line 1 – write the nature of your business and describe the products you sell.
  3. On line b – check the first box and write your Idaho seller’s permit number.
  4. 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).

From out-of-state businesses

If you buy motor vehicles 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.

  1. Write the name and address of both the seller and your business at the top of the form.
  2. Check the box for “Retailer.”
  3. Write your Idaho seller’s permit number in the ID section.
  4. Sign and fill out the bottom of the form.