Resale certificates by state

Idaho resale certificate

The official form, whether Idaho takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Sales Tax Resale or Exemption Certificate (Form ST-101) · Get the form (opens in a new tab); Issued by the Idaho State Tax Commission.
Expires?: Unconfirmed; Neither the form, the statute nor Rule 128 gives an expiration date. The Tax Commission says the seller should keep the certificate and not charge tax on future qualifying sales to that buyer, so it works as a standing certificate, but no renewal rule is published.
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: Yes
Out-of-state buyers can use it?: Yes; Form ST-101 section 1 has a box for 'Out-of-state retailer; no Idaho business presence'. Idaho Code 63-3622(c) lets a resale certificate show either the buyer's Idaho permit number or that the buyer is an out-of-state retailer. Out-of-state businesses that are registered Idaho retailers can also use a multistate certificate instead of ST-101 (per the Tax Commission's resale page).
Buyer must be registered in Idaho?: With limits; The ST-101 instructions say resale buyers need an Idaho seller's (or E911 fee) permit number unless they are wholesalers making no retail sales, retailers selling only through a marketplace facilitator, or out-of-state retailers with no Idaho business presence.

How to fill out and accept the certificate

Enter the buyer's and seller's business names and addresses at the top.
In section 1, describe the primary nature of the buyer's business and the products it sells, rents, or leases (both required).
Check one box: Idaho registered retailer (enter the nine-digit seller's permit number), wholesaler only, marketplace-only retailer, or out-of-state retailer with no Idaho presence.
Buyer signs, prints name and title, dates the form, and enters a federal EIN or driver's license number with state of issue.

When a seller is protected

Idaho Code 63-3622(d): a seller holding a properly executed resale certificate, taken before, at, or within a reasonable time after the sale, has no duty to collect tax even if the buyer claimed the exemption improperly; the buyer bears responsibility on audit and the seller is held harmless. The certificate is valid only if all information is completed. Under IDAPA 35.01.02.128.04, certificates obtained late (not within a reasonable time) are weighed with other evidence, and after a Notice of Deficiency Determination a seller has 90 days to present customer certificates as evidence.

Seller record-keeping

Keep all sales/use tax records for at least 4 years (IDAPA 35.01.02 record-retention rule), and longer while an appeal is pending. The seller must keep a copy of each completed ST-101 on file.

The Idaho State Tax Commission lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Buying store-use items tax-free: the Tax Commission lists display fixtures, cash registers, office supplies, warehouse equipment, promotional materials and plain price stickers as taxable to retailers.
Leaving fields blank: the form is valid only if fully completed, and the seller owes the tax if it is not.
Leaving off or mistyping the Idaho permit number when the buyer is an Idaho-registered retailer; sellers can check it at tax.idaho.gov/validseller.

Multistate certificates in Idaho

SST Certificate of Exemption

Unconfirmed

Idaho is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Idaho's resale guidance points out-of-state buyers to the MTC form or Form ST-101.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Only for tangible personal property bought for resale, not other exemptions, and must satisfy Idaho Code 63-3622(c).

Official MTC form (opens in a new tab)

Idaho resale certificate FAQ

What form is used for a resale certificate in Idaho?

Idaho's resale certificate is the Sales Tax Resale or Exemption Certificate (Form ST-101), published by the Idaho State Tax Commission. Download it from the Idaho State Tax Commission website; sellers keep the completed certificate rather than sending it to the state.

Does Idaho accept multistate resale certificates?

Idaho is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Idaho's resale guidance points out-of-state buyers to the MTC form or Form ST-101. Idaho is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Only for tangible personal property bought for resale, not other exemptions, and must satisfy Idaho Code 63-3622(c).

Do Idaho resale certificates expire?

We could not confirm a set expiration period from official Idaho sources. Check with the Idaho State Tax Commission before you rely on it.

Can an out-of-state business use a resale certificate in Idaho?

Form ST-101 section 1 has a box for 'Out-of-state retailer; no Idaho business presence'. Idaho Code 63-3622(c) lets a resale certificate show either the buyer's Idaho permit number or that the buyer is an out-of-state retailer. Out-of-state businesses that are registered Idaho retailers can also use a multistate certificate instead of ST-101 (per the Tax Commission's resale page).

Resale certificates in other states

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