Idaho resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Idaho: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Idaho quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[8]
- Resale certificate
- Form ST-101 (Sales Tax Resale or Exemption Certificate)[8]
- Certificate expiry (as listed)
- No expiry listed in the source[8]
- Cost of the permit
- Free[2]
- Online application offered
- Yes[5]
- Where to apply
- State application page[5]
- Certificate form
- State certificate form[17]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Seller's Permit (regular or temporary).[23] The state says the cost is: Free.[2] The state says it offers an online application.[5] State application page.[5]
The resale certificate the state lists is Form ST-101 (Sales Tax Resale or Exemption Certificate). The source cited lists no expiry.[8] The state's certificate form asks for a permit or registration number.[17] State certificate form.[17]
What the state says about buying inventory for resale
Multistate certificates
Out-of-state buyers
The ST-101 has a box for an out-of-state retailer with no Idaho business presence.[7]
Other points the sources mention
- Idaho says almost every seller needs a seller's permit, including anyone who makes more than two sales in a 12-month period, unless they meet the definition of a small seller.[2]
- Idaho says the small seller exemption does not apply to a seller who buys untaxed products to resell.[4]
- Idaho says a seller does not need a seller's permit if it sells only on third-party sites that register as marketplace facilitators and collect the tax, and that the seller is expected to verify they report its sales.[2]
- Idaho says a purchaser buying for resale from out-of-state businesses that are registered Idaho retailers can complete the Uniform Sales and Use Tax Certificate, Multijurisdiction, instead of Form ST-101.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Idaho. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.[8]
- Who files, per the state
- Purchaser files directly, per the state[8]
- Refund form named by the state
- Form TCR (Sales Tax Refund Claim)[8]
- How the state says to submit
- Paper claim by mail[8]
- Time limit the state describes
- Generally 3 years[8]
The Commission's refund page describes mailing Form TCR with supporting documentation. It gives the claim period as three years from the date the tax was paid, and says a refund is not requested when a credit or refund of the tax is expected from the seller or another party.[8]
Illustration: the Idaho state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a seller's permit to sell on eBay in Idaho?
Idaho says a seller does not need one if it sells only on third-party websites that register with the Tax Commission as marketplace facilitators and collect Idaho sales tax. Otherwise almost every seller needs a permit unless the small seller or occasional sales exemption applies. Idaho says sellers are expected to verify that the marketplace is reporting their sales.[2]
How long does an Idaho seller's permit take, and does it expire?
Idaho says a permit is issued in 10 to 15 business days for applications made online through the Idaho Business Registration process. A regular seller's permit is valid until cancelled.[25]
How do I buy for resale tax free in Idaho?
Idaho's process is for the purchaser to give the seller a completed Form ST-101, Sales Tax Resale or Exemption Certificate. For resale, the purchaser describes its business and products and enters its Idaho seller's permit number. The seller keeps the form on file.[17]
Can I use a temporary seller's permit to sell at flea markets or craft fairs?
Idaho issues temporary permits for infrequent sales such as farmers markets, craft fairs, or selling from home once in a while. Idaho says up to three temporary seller's permits are available per calendar year before a regular permit is needed.[3]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Idaho State Tax Commission, Buying Exempt for Resale, tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/retailers/resale/
- Idaho State Tax Commission, Who Needs a Seller's Permit?, tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/
- Idaho State Tax Commission, Temporary Seller's Permits, tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/
- Idaho State Tax Commission, Small Seller Exemption, tax.idaho.gov/smallseller
- Idaho State Tax Commission, Getting Tax Permits (Business Registration), tax.idaho.gov/online-services/business-registration/
- Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Idaho State Tax Commission, Form ST-101 Sales Tax Resale or Exemption Certificate, tax.idaho.gov/document-mngr/forms_EFO00149/
- Idaho State Tax Commission, rates, certificate and refund information, tax.idaho.gov/taxes/sales-use/sales-and-use-tax-refund-requests/