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Idaho - Sales and Use Tax Exemptions and Exemption Certificates

Idaho sales tax applies to the sale, rental, or lease of tangible personal property and certain services.

IDAHO EXEMPTIONS:

Idaho Exempt Users: Government entities, hospitals, health-related entities, educational institutions, forest protective associations and canal companies which are nonprofit organizations, American Cancer Society, Idaho Primary Care Association, American Diabetes Association, American Heart Association, Idaho Ronald McDonald House, The Arc, Inc., Idaho Women's and Children's Alliance, Arthritis Foundation March of Dimes, Children's Home Society of Idaho, Mental Health Association and more. (Idaho Statute § 63-3622O)

Idaho Exempt Goods: Goods for resale, fuel, medical supplies, livestock, production equipment, irrigation equipment, agricultural machinery, pollution control equipments, materials and supplies used directly in the production process by farmers, manufacturers and other producers, tangible personal property directly used and consumed in the production and broadcasting of radio and television programs. (Idaho Statute §§ 63-3622A through 63-3622UU)

CAUTION : Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

IDAHO EXEMPTION CERTIFICATES: All sales are presumed taxable in Idaho unless proven exempt. Idaho exempts certain sales from tax if a proper exemption or resale certificate is provided. An exemption certificate shall show the purchaser’s name, business name and address (if any), address, and signature and the reason for and nature of the claimed exemption. (Idaho Stat § 63-3622, Idaho Sales Tax Brochure Retailers and Wholesalers: Making Exempt Sales, #5)

IDAHO EXEMPTION CERTIFICATE VERIFICATION: Verify Seller's Permit.

 
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