Idaho Sales Tax Exemptions
| Exemption Reason | Form (ST-) | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| General Sales Tax Exemption including Resale | 101 | Purchaser | Multi-purpose form used for most exemptions, including resale, production, and other statutory exemptions. | Create |
| Nonresident Vehicle/Vessel Exemption | 104NR | Purchaser | For nonresidents purchasing qualifying vehicles, vessels, or trailers. | |
| Government Cash Purchases | 104G | Purchaser | Must be completed for each transaction by government agencies making cash purchases. Must be provided at time of sale. | Create |
| Lodging Exemption | 104HM | Purchaser | For lodging accommodations paid via credit card that will be billed directly to exempt organizations. | |
| Family/American Indian Sales | 133 | Purchaser | For sales between immediate family members or to enrolled American Indians on a reservation. |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
Notes:
- Most exemptions can be claimed using the multi-purpose Form ST-101, with appropriate sections completed.
- Forms ST-104G and ST-104HM must be provided at the time of sale, while other certificates may be accepted before, during, or within a reasonable time after the sale.
- Blanket certificates are permitted for recurring purchases of similar items, except for forms that must be completed for each transaction.
- Sellers must keep exemption certificates for at least three years to document why tax wasn't charged.
- The production exemption applies to equipment and supplies primarily used in manufacturing, processing, mining, farming, or fabricating.
- The buyer must have an Idaho seller's permit number to use a resale exemption, except in certain cases.
- If a sale is determined to be taxable and the buyer didn't pay sales tax to the seller, the buyer owes use tax to Idaho.
- The U.S. Diplomatic Tax Exemption Program grants tax exemption to diplomats with federal tax exemption cards issued by the U.S. State Department.
- For production exemptions, the items must be primarily used in the production process, necessary or essential, tangible personal property, and allowable by law.
- All certificates must include the signature of the buyer, date, name, and address to be valid.