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Idaho Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Idaho State Tax Commission (ISTC)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Idaho, give your supplier a completed Sales Tax Resale or Exemption Certificate (ST-101); you need a Idaho seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not applicable and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Idaho Seller's Permit: free.

Resale form
ST-101
buyer fills it in
Permit fee
Free
Idaho Seller's Permit
SST form
n/a
SSTGB Form F0003
MTC form
Limited
uniform certificate

Idaho resale certificate and permit rules

Idaho: seller's permit & resale certificate

Sales tax · Agency: Idaho State Tax Commission (ISTC)

Permit
Idaho Seller's Permit
Registration fee
Free
SST form
n/a
MTC form
Limited
Resale certificate
Sales Tax Resale or Exemption Certificate (ST-101)Get the official form →
How long it's valid
Seller keeps a fully completed, signed certificate on file and does not charge tax on the buyer's future qualifying purchases (blanket); no expiration stated on the form (EFO00149, rev. 02-27-2025). A short version may be printed or stamped on invoices.
Seller's permit
Idaho Seller's Permit — Free. ISTC: 'You can get an Idaho seller's permit free of charge from the Tax Commission.' Apply online through the Taxpayer Access Point (TAP). Temporary seller's permits are available for short-term sellers. Required when making more than two retail sales in a 12-month period.Register with Idaho State Tax Commission →
Buyer registered in another state?
Conditional — without an Idaho seller's permit, Form ST-101 can be used only by an out-of-state retailer with no Idaho business presence (or a wholesaler, or a seller using only marketplace facilitators).
Multistate forms
ISTC 'Buying Exempt for Resale': buyers purchasing for resale from out-of-state businesses that are registered Idaho retailers may use the MTC Uniform Sales and Use Tax Certificate – Multijurisdiction instead of ST-101, entering their Idaho seller's permit number; it can be used only for goods to be resold. For purchases from sellers doing business in Idaho, ISTC says the buyer 'must give the seller a completed Form ST-101.' Idaho is not an SST member. MTC note 11: valid only if it complies with Idaho Code § 63-3622(c).
Good to know
  • Goods taken from resale inventory for the business's own use or given away are taxable to the retailer unless an exemption applies.
  • The seller is responsible for the tax if the certificate isn't valid; the buyer is responsible if the goods don't qualify for the exemption claimed.
  • ISTC lists 'Validating Tax Permits' as an online service through TAP, but no direct public validation URL was confirmed.
Official sources for Idaho (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Idaho agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Idaho, step by step

  1. Register for a Idaho Seller's Permit with the Idaho State Tax Commission (ISTC) (free). Register online.
  2. Fill in the Sales Tax Resale or Exemption Certificate (ST-101) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Idaho sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Colorado. Related: Idaho sales tax rates, nexus and filing · sales tax nexus checker · Idaho business licenses

Idaho resale certificate FAQ

How do I get a resale certificate in Idaho?

Register for a Idaho Seller's Permit with the Idaho State Tax Commission (ISTC), then fill in the Sales Tax Resale or Exemption Certificate (ST-101) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Idaho seller's permit cost?

Registration is free. ISTC: 'You can get an Idaho seller's permit free of charge from the Tax Commission.' Apply online through the Taxpayer Access Point (TAP). Temporary seller's permits are available for short-term sellers. Required when making more than two retail sales in a 12-month period.

Does Idaho accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not applicable. MTC uniform certificate: accepted only in some cases. ISTC 'Buying Exempt for Resale': buyers purchasing for resale from out-of-state businesses that are registered Idaho retailers may use the MTC Uniform Sales and Use Tax Certificate – Multijurisdiction instead of ST-101, entering their Idaho seller's permit number; it can be used only for goods to be resold. For purchases from sellers doing business in Idaho, ISTC says the buyer 'must give the seller a completed Form ST-101.' Idaho is not an SST member. MTC note 11: valid only if it complies with Idaho Code § 63-3622(c).

Can an out-of-state business use its home-state resale number in Idaho?

Conditional — without an Idaho seller's permit, Form ST-101 can be used only by an out-of-state retailer with no Idaho business presence (or a wholesaler, or a seller using only marketplace facilitators).

How long is a Idaho resale certificate valid?

Seller keeps a fully completed, signed certificate on file and does not charge tax on the buyer's future qualifying purchases (blanket); no expiration stated on the form (EFO00149, rev. 02-27-2025). A short version may be printed or stamped on invoices.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Idaho State Tax Commission (ISTC) before relying on them.