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 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.
- 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 1 – 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).
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.
- 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.