Idaho Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-101 (Sales Tax Resale or Exemption Certificate). Agency: Idaho State Tax Commission.

What an Idaho resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

Generate an Idaho certificate How the generator works

Idaho resale certificate rules

Certificate form: Form ST-101; Form ST-101, the Sales Tax Resale or Exemption Certificate, is published by the Idaho State Tax Commission. Our generator fills in the Idaho form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Idaho seller's permit number; Format: 9 digits (e.g. 000123456). It appears on the buyer's Idaho Seller's Permit (or E911 fee permit for prepaid wireless sellers).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Idaho should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration is set. The seller keeps the certificate on file and does not charge tax on the customer's future qualifying purchases.

Idaho rules in plain English

In Idaho, use Form ST-101, the Sales Tax Resale or Exemption Certificate, from the Idaho State Tax Commission. The current version is dated 02-27-2025. The Tax Commission also accepts the Multistate Tax Commission's uniform certificate for resale. Fill in your name and address and the seller's name and address. In Section 1, Buying for Resale, describe your business and the products you sell. Then check the box that applies. Most buyers enter their nine-digit Idaho seller's permit number. Out-of-state retailers with no Idaho business presence, wholesalers with no retail sales, and sellers who sell only through a marketplace facilitator do not need an Idaho permit number. Sign and date the form, print your name and title, and enter your federal EIN or driver's license number and state. The seller keeps it on file for your future qualifying purchases; it has no set expiration. An incomplete certificate is not valid. If your purchases do not qualify, you owe the tax. Giving a certificate to evade tax is a misdemeanor with a fine of up to $1,000, up to a year in jail, or both.

Sources: Idaho resale certificate guidance · Form ST-101 · Verify a buyer's number

More Idaho facts

A resale certificate must show the purchaser's federal EIN or driver's license number and state of issue, as well as its Idaho permit number or a statement that it is an out-of-state retailer. Source
Wholesalers that make no retail sales and retailers that sell only through marketplace facilitators may buy for resale without an Idaho seller's permit number by checking the matching box on Form ST-101. Source
Sellers can validate a nine-digit Idaho seller's permit number at tax.idaho.gov/validseller or by contacting the Tax Commission. Source
Form ST-101 was revised 02-27-2025. It covers resale, production exemptions, exempt buyers and other exempt goods on one form; contractors improving real property must use Form ST-103C instead. Source
IDAPA 35.01.02.128 lets an out-of-state retailer that makes no more than two sales in Idaho in any 12-month period, and is not required to hold an Idaho seller's permit, claim the resale exemption. Source

What an Idaho resale certificate must include

The buyer's legal name, business address, and Idaho seller's permit number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Idaho certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Idaho resale certificates

Enter your business once, add each vendor, and download a signed Idaho certificate on the state form. One flat yearly price covers every state where you buy inventory.

Start generating certificates Need an Idaho sales tax permit first?

Idaho resale certificate FAQ

What form do I use for an Idaho resale certificate?

Idaho uses Form ST-101, the Sales Tax Resale or Exemption Certificate, published by the Idaho State Tax Commission. Our generator fills in the Idaho form for you. You get a signed PDF with your business, permit, and purchase details.

Does Idaho accept the MTC uniform resale certificate?

Yes. Idaho accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

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

Yes, with conditions. An Idaho permit number is not required for out-of-state retailers with no Idaho business presence; the certificate indicates that the purchaser is an out-of-state retailer instead of giving a permit number. Wholesalers making no retail sales and retailers selling only through marketplace facilitators are also exempt from the permit-number requirement.

Can I give a vendor one blanket resale certificate in Idaho?

Yes. A blanket certificate in Idaho covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is an Idaho resale certificate valid?

No expiration is set. The seller keeps the certificate on file and does not charge tax on the customer's future qualifying purchases.

What happens if I misuse an Idaho resale certificate?

Giving a resale or exemption certificate with the intent of evading tax is a misdemeanor punishable by a fine of up to $1,000, up to one year in jail, or both. A buyer whose purchases do not qualify is responsible for the tax due. The form warns that false information can bring criminal and civil penalties.

When can an Idaho seller rely on a resale certificate?

A seller is not liable for collecting sales tax on items sold to a customer from whom it obtained a properly executed Form ST-101 if the customer intends to resell the items. The certificate must be fully completed (all applicable areas) and signed and dated, or it is not valid and the seller owes the tax. The seller cannot rely on a certificate when the goods do not reasonably match the buyer's business. A seller relieved of collecting tax is also relieved of liability to the purchaser, and the purchaser who gave the certificate bears responsibility for any later audit of the transaction.

How do I verify an Idaho resale certificate?

Check the buyer's Idaho seller's permit number with the online lookup from the Idaho State Tax Commission, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Idaho resale certificate rules for general information and is not tax advice. Confirm current requirements with the Idaho State Tax Commission or your tax adviser. State rules last checked October 1, 2026.

Idaho Resale Certificate Rules, Form & Expiration