[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302764-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302764-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","sales-tax-resale-or-exemption-certificate-form-st-101-instructions","Sales Tax Resale or Exemption Certificate - Form ST-101 - Instructions","","Sales Tax Resale or Exemption Certificate Form ST-101 is used to claim Idaho sales tax resale status or specific exemption categories. It provides sections for buyer and seller identification, resale declarations, producer exemption descriptions, and qualifying exempt buyers and goods. The form includes certification language requiring truthful and accurate statements, plus signature and date fields. Instructions explain validity requirements, seller recordkeeping, permit-number eligibility, and additional guidance for exemptions.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/sales-tax-resale-or-exemption-certificate-form-st-101-instructions/302764/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/sales-tax-resale-or-exemption-certificate-form-st-101-instructions/302764.png","ImageObject",442,249,{"name":42,"@type":43},"Blitz","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who should use Form ST-101 for sales tax resale or exemption claims?","Question",{"text":62,"@type":63},"Use Form ST-101 to claim Idaho sales tax resale status or exemption categories. If contractors are improving real property, the document directs users to use Form ST-103C instead.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What information must be completed for the exemption to be valid?",{"text":67,"@type":63},"The instructions state the form is valid only if all information is completed. The seller must keep a copy of the completed form on file, and the seller is responsible for collecting sales tax if the form isn’t completed.",{"name":69,"@type":60,"acceptedAnswer":70},"Do buyers need an Idaho seller’s permit or E911 fee permit number?",{"text":71,"@type":63},"Buyers generally must have an Idaho seller’s or E911 fee permit number unless they fall within listed exceptions such as certain wholesalers, retailers selling only through marketplace facilitators, or out-of-state retailers with no Idaho business presence.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302764,1790161777,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Form ST-101  \nSales Tax Resale or Exemption Certificate  \n( Contractors improving real property, use Form ST-103C)  \n\n| Buyer’s name |  |  | Seller’s name\u003Cbr>Ag Express Electronics, Inc. |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Address |  |  | Address\u003Cbr>6280 NE 14th Street |  |  |\n| City | State | ZIP Code | City Des Moines | State\u003Cbr>IA | ZIP Code\u003Cbr>50313 |\n\nSeller: All purchases might not qualify for the exemption claimed. Refer to the instructions for information about each exemption, and items on which you should collect tax.  \nBuyer: Complete the section that applies to you. If the goods you’re buying don’t qualify for the exemption you’re claiming, you will be responsible for the tax due. Refer to the instructions for information about each exemption, and items on which you should pay tax.  \n1. Buying for Resale. I’ll sell, rent, or lease the goods I’m buying in the regular course of my business.  \na. Describe the primary nature of your business  (required)  \nDescribe the products you sell, rent, or lease    \nb. Check the box that applies: (required)  \nIdaho registered retailer; seller’s permit number ~~  ~~ (required-see instructions) ~~ ~~ ~~ ~~ ~~  ~~  \nWholesaler only; no retail sales  \nRetailer selling only through a marketplace facilitator  \nOut-of-state retailer; no Idaho business presence  \nIdaho registered prepaid wireless service seller; E911 fee permit number  \n(required-see instructions)  \n2. Producer Exemptions (see instructions) . Describe the products you produce.    \nI’ll put the goods that I’m buying to an exempt use in the business selected below: (required)  \n Broadcasting Production Exemption (check all that apply):  \nLogging  \nFabricating  \nHunting or fishing operation  \nMining  \nRanching  \nPublishing free newspapers  \nFarming  \nManufacturing  \nProcessing  \n3. Exempt Buyers. Purchases made directly by the entities listed below are exempt. Check the box that applies.  \n4. Other Exempt Goods and Buyers (see instructions) .  \nAerial tramway component or snowmaking/grooming equipment American Indian buyer holding Tribal ID No.    \nYou can’t use this form for vehicle or vessel purchases (see instructions)  \nCertified data center  \nChurch buying goods for food bank or to sell meals to members Food bank or soup kitchen buying food or food service goods Heating fuels  \nIrrigation equipment and supplies used for agriculture Livestock sold at a public livestock market Medical items that qualify (see instructions) Pollution control items  \nQualified semiconductor project Research and development goods Other goods or entity exempt by law under  \nthe following statute    \n(required)  \nBy signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false information can result in criminal and civil penalties.  \n\n| Buyer’s signature | Buyer’s name (please print) | Title |\n| --- | --- | --- |\n| Buyer’s federal EIN or driver’s license number and state of issue |  | Date |\n\nEFO00149 05-24-2023  \nForm ST-101—Instructions  \nSales Tax Resale or Exemption Certificate  \n\n| General. This form is valid only if all information has been completed. The seller must keep a copy of the completed form on file. The seller is responsible for collecting sales tax if the form isn’t completed.\u003Cbr>Buyer, if the goods you’re buying don’t qualify for the exemption you’re claiming, you will be responsible for the tax due. | Loggers, broadcasters, and publishers of newspapers that are free to the public and contain at least\u003Cbr>10% informational content (not ads) have a similar exemption. Sellers still must charge these businesses tax on purchases of the bulleted items listed above.\u003Cbr>Seller: For producer exemptions, you can stamp or imprint an exemption statement on the front of the invoice. (Contact the Tax Commission to get the required language for the exemption statement.) |\n| --- | --- |\n| \u003Cbr>1. Buying for Resale\u003Cbr>Buyers must have an Idaho seller’s or E911 fee permit numb","cbCaitbHXl7tL68y","https://ap.wps.com/l/cbCaitbHXl7tL68y","pdf",398053,"English","# Sales Tax Resale or Exemption Certificate (Form ST-101)\n## Buyer section and resale exemption\n## Producer exemptions and exempt buyers\n## Other exempt goods and certification/signature\n## Instructions for completing and validity","[{\"question\":\"Who should use Form ST-101 for sales tax resale or exemption claims?\",\"answer\":\"Use Form ST-101 to claim Idaho sales tax resale status or exemption categories. If contractors are improving real property, the document directs users to use Form ST-103C instead.\"},{\"question\":\"What information must be completed for the exemption to be valid?\",\"answer\":\"The instructions state the form is valid only if all information is completed. The seller must keep a copy of the completed form on file, and the seller is responsible for collecting sales tax if the form isn’t completed.\"},{\"question\":\"Do buyers need an Idaho seller’s permit or E911 fee permit number?\",\"answer\":\"Buyers generally must have an Idaho seller’s or E911 fee permit number unless they fall within listed exceptions such as certain wholesalers, retailers selling only through marketplace facilitators, or out-of-state retailers with no Idaho business presence.\"}]","Sales Tax Resale or Exemption Certificate - Form ST-101 - Instructions | PDF",1789796706]