Idaho: Sales Tax Handbook
Idaho Sales Tax Exemption / Resale Forms 1 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Idaho sales tax, you need the appropriate Idaho sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Idaho, and lists one Idaho sales tax exemption forms available for download.
Printable Idaho Exemption Certificates
We have one Idaho sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
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Idaho allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in Idaho
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Idaho provides many forms to be used when you wish to purchase tax-exempt items such as prescription medicines, groceries, and trailers.
The "Sales Tax Exemption Certificate-Transfer Affidavit" form is intended for use when transferring the title of any vehicles, boats and RVs.
The "Sales Tax Exemption Claim Form- Grocer" is intended to be utilized by a grocer when purchasing grocery products.
The "Petition for Sales Tax Records Reduction" form is intended for use by the owner of a retail food store.
The "Truck Camper, Transportation Trailer, Office Trailer, and Untitled Boat Certificate" should be used when registering or licensing any of the aforementioned items.
The "Sales Tax Exemption Certificate- Vehicle/Vessel" should be used in relation to the purchase or lease of vehicles and vessels.
The "Sales Tax Exemption on Lodging Accommodation Claimed by Employees Using a Qualified Credit Card Payment" certificate is intended for use in the aforementioned situation.
The "Three-Month Exemption Claim" should be used by individuals who have owned a camper, boat, RV, or personal vehicle for at least three month before moving to Idaho.
The "Sales Tax Resale or Exemption Certificate" is meant for both general sales tax exemptions and items which have been bought specifically for resale.
The full list of Idaho's downloadable exemption certificates is available below.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my Idaho sales tax exemption certificate good for?
There is no explicitly stated expiration period.
Can I use a blanket resale exemption certificate in Idaho?
Idaho does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Idaho
Idaho is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Idaho is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Idaho.
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