What is a resale certificate called in Idaho?

Idaho calls it the Sales Tax Resale or Exemption Certificate (Form ST-101). The buyer fills in and signs the Idaho Sales Tax Resale or Exemption Certificate and gives it to the seller.

Resale certificate · Idaho

How to Use the Idaho Sales Tax Resale or Exemption Certificate

The short answer. The Idaho Sales Tax Resale or Exemption Certificate (Form ST-101) lets a business buy goods for resale without paying Idaho sales tax. The buyer fills in and signs the Idaho Sales Tax Resale or Exemption Certificate and gives it to the seller. Idaho publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Idaho at a Glance

What Idaho calls it	Sales Tax Resale or Exemption Certificate (Form ST-101)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Not confirmed
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 4 years (the state's general sales tax records period)
Law	Idaho statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Idaho

Whether a buyer must hold an Idaho seller's permit to buy for resale depends on the circumstances. You need an Idaho seller's permit number unless you are a wholesaler making no retail sales, a retailer selling only through a marketplace facilitator, or an out-of-state retailer with no Idaho business presence.

The buyer fills in and signs the Idaho Sales Tax Resale or Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

Idaho publishes a form, but any document that carries the information the state requires is accepted.

Idaho accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Idaho accepts it only for goods bought for resale, not for any other exemption. The Tax Commission describes two uses: an Idaho retailer buying for resale from an out-of-state business registered as an Idaho retailer (enter your Idaho seller's permit number), and an out-of-state wholesaler buying from a registered Idaho retailer (write "Wholesale sales only" if you have no Idaho permit).

We have not confirmed whether Idaho accepts the Streamlined Sales Tax Certificate of Exemption; check with the Idaho State Tax Commission.

What the certificate must contain is set by Idaho law, cited in the sources.

How Long It Lasts

We have not confirmed how long the Idaho Sales Tax Resale or Exemption Certificate stays valid; check with the Idaho State Tax Commission.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Idaho's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is protected whenever it holds a properly executed certificate, even if the buyer claimed the exemption improperly, and it may take the certificate at any reasonable time after the sale. The only exception is where the goods are taxable to the buyer as a matter of law in the particular instance claimed on the certificate.

The state's general sales tax records period is at least 4 years.

More for Idaho Businesses

Idaho's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Idaho LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Idaho, for selling through a marketplace.

Frequently Asked Questions

: Idaho calls it the Sales Tax Resale or Exemption Certificate (Form ST-101). The buyer fills in and signs the Idaho Sales Tax Resale or Exemption Certificate and gives it to the seller.
: Whether a buyer must hold an Idaho seller's permit to buy for resale depends on the circumstances. You need an Idaho seller's permit number unless you are a wholesaler making no retail sales, a retailer selling only through a marketplace facilitator, or an out-of-state retailer with no Idaho business presence.
: Idaho accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Idaho accepts it only for goods bought for resale, not for any other exemption. The Tax Commission describes two uses: an Idaho retailer buying for resale from an out-of-state business registered as an Idaho retailer (enter your Idaho seller's permit number), and an out-of-state wholesaler buying from a registered Idaho retailer (write "Wholesale sales only" if you have no Idaho permit). We have not confirmed whether Idaho accepts the Streamlined Sales Tax Certificate of Exemption; check with the Idaho State Tax Commission.
: We have not confirmed how long the Idaho Sales Tax Resale or Exemption Certificate stays valid; check with the Idaho State Tax Commission. One blanket certificate may cover repeat purchases from the same seller.
: Under Idaho's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is protected whenever it holds a properly executed certificate, even if the buyer claimed the exemption improperly, and it may take the certificate at any reasonable time after the sale. The only exception is where the goods are taxable to the buyer as a matter of law in the particular instance claimed on the certificate. The state's general sales tax records period is at least 4 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Idaho sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622/Idaho Code 63-3622, Exemption certificates and resale certificates
adminrules.idaho.gov/rules/current/35/350102.pdfIDAPA 35.01.02, Idaho Sales and Use Tax Administrative Rules, Rules 111 and 128
tax.idaho.gov/wp-content/uploads/forms/EFO00149/EFO00149_02-27-2025.pdfForm ST-101, Sales Tax Resale or Exemption Certificate, and instructions (02-27-2025)
tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/resale/Buying Exempt for Resale, Idaho State Tax Commission
tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/wholesalers/buying-goods/Buying Goods for Resale, Wholesalers, Idaho State Tax Commission
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. Oct. 14, 2022), note 11
Law on resale certificates in Idaho: Idaho Code 63-3622
Law on resale certificates in Idaho: IDAPA 35.01.02.128
What the certificate must contain: Idaho Code 63-3622(c)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.