ST-101EF00014905-15-13

Idaho State Tax Commission

SALES TAX RESALE OR EXEMPTION CERTIFICATESeller's Name Buyer's Name

Address

City State Zip Code City Stale Zip Code

1. Buying for Resale. I will sell, rent, or lease the goods I am buying in the regular course of my business.

a. Primary nature of business Describe the products you sell, lease, or rent

b. Check the block that applies: CD Idaho registered retailer. Seller's permit number CD Wholesale only, no retail sales (required - see instructions)

Out-of-state retailer, no Idaho business presence

2. Producer Exemptions (see instructions). I will put the goods purchased to an exempt use in the business indicated below.Check all that apply and complete the required information.CD Logging ExemptionCD Broadcasting ExemptionCD Publishing Free NewspapersCD Production Exemption (check all that apply): CD Farming CD Ranching CD Manufacturing CD Processing CD Fabricating CD Mining

List the products you produce:

3. Exempt Buyer. All purchases are exempt, and no permit number is required. Check the block that applies.

CD Advocates for Survivors ofDomestic Violence andSexual Assault, Inc.

CD American Indian TribeCD American Red CrossCD AmtrakCD Blind Services Foundation, Inc.

CD Center for Independent LivingCD Emergency Medical Service AgencyCD Federal/Idaho Government Entity

Forest Protective Association

Idaho Foodbank Warehouse, Inc.

CD Nonprofit Canal Company

CD Nonprofit Children's FreeDental Service Clinic

CD Nonprofit HospitalCD Nonprofit MuseumCD Nonprofit SchoolCD Qualifying Health Organization

(see instructions for list)

CD Senior Citizen CenterCD State/Federal Credit Union

Volunteer Fire Department

4. Contractor Exemptions (see instructions).Invoice, purchase order, or job number to which this claim applies

City and state where job is located

Project owner name

This exempt project is: (check appropriate box)

CD In a nontaxing state. (To qualify, materials must become part of the real property.)CD An agricultural irrigation project.

For production equipment owned by a producer who qualifies for the production exemption.

5. Other Exempt Goods and Buyers (see instructions).

CD Aircraft used to transport passengers or freight for hireCD Aircraft purchased by nonresident for out-of-state use

CD American Indian buyer holding Tribal I.D. No. This form doesn't apply to vehicles or boats. See instructions.

I I Church buying goods for food bank or to sell meals to membersCD Food bank or soup kitchen buying food or food service goods

Glider kits for IRP-registered vehiclesCD Heating fuel

CD Livestock sold at a public livestock marketCD Medical items that qualifyCD Pollution control itemsCD Research and development goodsI I Snowmaking/grooming equipment, or aerial tramway componentI I Other goods or entity exempt by law under the following statute(required: )

Buyer: Read and sign. I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand thatfalsification of this certificate for the purpose of evading payment of tax is a misdemeanor. Other penalties may also apply.

Buyer's Signature Buyer's Name (please print) Title

Buyer's Federal EIN or Driver's License No. and State of issue Date

Seller: Each exemption a customer may claim on this form has special rules (see instructions). It's your responsibility to learn the rules. You mustcharge tax to any customers and on any goods that don't qualify for a claimed exemption and are taxable by law.

• This form may be reproduced. • This form is valid only if all information is complete. • The seller must keep this form.

EF000149p205-15-13

Form ST-101 Instructions

1. BUYING FOR RESALE: Buyers must have an Idahoseller's permit number unless they are wholesalerswho make no retail sales or out-of-state retailers withno Idaho business presence (e.g. physical location,representatives, or employees, etc.). An Idahoseller's permit number has nine digits. For example,000123456. If the number contains an inappropriatenumber, such as a federal Employer IdentificationNumber, the certificate isn't valid. To verify a seller'spermit number, contact the Tax Commission or visit ourWeb site at tax.idaho.gov.

2. PRODUCER EXEMPTIONS: Businesses thatproduce products for resale can buy goods that aredirectly and primarily used in the production processwithout paying tax. Loggers, broadcasters, andpublishers of newspapers that are free to the public (withat least 10% informational content, not ads) are granted asimilar exemption. However, a seller must charge thesebuyers sales tax on any of the following:

• A hand tool with a unit cost of $100 or less• Transportation equipment and supplies• Goods used in selling/distribution• Janitorial or cleaning equipment or supplies• Maintenance or repair equipment and supplies• Office equipment and supplies• Any licensed motor vehicle or trailer and parts• Aircraft and parts• Recreational vehicle (e.g. snowmobile, ATV, off-road

motorcycle, camper, travel trailer)• Goods that become improvements to real property

(e.g. fence posts)

Seller: You may stamp or Imprint a Producer ExemptionClaim on the front of your invoice. If customers fill in theirexemption claim on a stamped or imprinted statementeach time you make an exempt sale to them, you don'thave to keep a form ST-101 on file for them. Contactthe Tax Commission to get the required language for thestatement.

3. EXEMPT BUYERS: These buyers are exempt fromtax on all purchases.

Hospitals: Only licensed nonprofit hospitals qualify.Nursing homes or similar institutions don't.

Schools: Only nonprofit schools qualify, includingcolleges and universities; primary, secondary, andcharter schools; and the Idaho Digital Learning Academy.Schools primarily teaching subjects like business,dancing, dramatics, music, cosmetology, writing, andgymnastics don't qualify. Auxiliary organizations, suchas parent-teacher associations and alumni groups, don'tqualify.

Museums: Only nonprofit museums qualify. A museumcollects, preserves, and displays objects and informationto help the public interpret the past and present and toexplore the future. Examples include institutions thatdisplay science, history, art, and culture.

Centers for Independent Living: To qualify,nonresidential centers must be run by disabled personsand provide independent living programs to people withvarious disabilities.

Qualifying Health Organizations:American Cancer SocietyAmerican Diabetes AssociationAmerican Heart AssociationAmerican Lung Association of IdahoArc, Inc., theArthritis FoundationChildren's Home Society of IdahoEaster SealsFamily Services Alliance of Southeast IdahoIdaho Community Action AgencyIdaho Cystic Fibrosis FoundationIdaho Diabetes Youth ProgramsIdaho Epilepsy LeagueIdaho Primary Care Association and its Community

Health CentersIdaho Ronald McDonald HouseIdaho Women's and Children's AllianceMarch of DimesMental Health AssociationMuscular Dystrophy FoundationNational Multiple Sclerosis SocietyRocky Mountain Kidney AssociationSpecial Olympics IdahoUnited Cerebral Palsy

Government: Only the federal government and Idahostate, county, or city government qualify. Sales to otherstates and their political subdivisions are taxable.

4. CONTRACTOR EXEMPTIONS: Three exemptionsapply to contractors. In each case, a contractor mustlist the job location, project owner, and whether theexemption claim applies to a specific invoice or purchaseorder, or to all purchases for a specific job number.

Nontaxing State: Construction materials for a job in anontaxing state are exempt from Idaho sales tax. Thisexemption applies only to materials that will become partof real property and only if the contractor isn't subjectto a use tax or a similar tax in the other state. Jobs inOregon, Montana, and Alaska qualify, as do some jobs inWashington.

Agricultural Irrigation: Irrigation equipment andmaterials for an agricultural irrigation project are exempt.An irrigation system for a golf course or a residencedoesn't qualify.

Production Equipment: A contractor who installsproduction equipment for a producer/manufacturer canbuy the materials for the equipment exempt from tax.This exemption doesn't apply to materials that becomepart of real property.

EF000149p305-15-13

Form ST-101 Instructions - continued

5. OTHER EXEMPT GOODS AND BUYERS: If buyersclaim an exemption that isn't listed on this form, theymust mark the "other" block and list the section of the lawthat applies to the exemption,.or the certificate isn't valid.

Aircraft Purchased by Nonresidents for Out-of-StateUse: An aircraft sold to a nonresident is exempt if it willbe immediately removed from Idaho and registered inanother state and won't be stored or used in Idaho morethan 90 days in any 12-month period. Aircraft kits andhang gliders don't qualify for this exemption. A businessis a "nonresident" if it has no business presence in Idaho.A business with property in Idaho or employees workingin the state, doesn't qualify.

Aircraft Used to Transport Passengers or Freightfor Hire: Only aircraft purchased by an airline, charterservice, air ambulance service, or air freight companyqualify. Parts and repair and replacement materials forthe exempt aircraft are also exempt. Examples of aircraftthat don't qualify for this exemption are those used forrecreational flights, aerial spraying, dumping, or logging.

American Indian: Sales to an enrolled Indian tribalmember are exempt if the seller delivers the goods on thereservation. The buyer's Tribal Identification Number isrequired. For sales of vehicles or boats, use formST-133, Sales Tax Exemption Certificate - TransferAffidavit.

Church: A church may buy food to sell meals to itsmembers or qualifying goods for its food bank withoutpaying tax. Churches must pay tax on all other goodsthey buy to use.

Food Banks and Soup Kitchens: Food banks andsoup kitchens may buy food or other goods used to grow,store, prepare, or serve the food exempt from sales tax.The exemption doesn't include licensed motor vehicles ortrailers.

Heating Fuels: Heating fuels such as wood, coal,petroleum, propane, and natural gas are exempt whenpurchased to heat an enclosed building or a buildingunder construction, or when used for cooking or waterheating.

Livestock: Sales of cattle, sheep, mules, horses, pigs,and goats are exempt when sold at a public livestockmarket. Sales of other animals don't qualify.

Medical Items: Only the following medical goods qualifyif a licensed practitioner will administer or distribute them:drugs, oxygen, insulin, syringes, prosthetic devices,durable medical equipment, dental and orthopedicappliances (including fillings), urinary and colostomysupplies, enteral and parenteral feeding equipment andsupplies, hemodialysis and peritoneal dialysis drugs andsupplies, and chemicals and equipment used to test ormonitor blood or urine of a diabetic.

Pollution Control Items: The following items qualify:tangible personal property purchased to meet air or waterquality standards of a federal or state agency; liners andreagents purchased to meet water quality standards;tangible personal property purchased to meet air or waterquality standards and which become an improvementto real property of manufacturing, mining, farming, ortoxic waste treatment and storage businesses; and"dry to dry transfer systems" used by the dry cleaningindustry. The exemption isn't available for items used intreating drinking water, preventing soil erosion, in roadconstruction, or in septic systems. Motor vehicles andbuildings don't qualify. See Idaho Code section63-3622X for more details.

Research and Development (R & D): Purchases ofgoods that are directly and primarily used to develop,design, manufacture, process, or fabricate a productor potential product qualify. Also, the Idaho NationalLaboratory and its contractors may claim anR&D exemption to buy goods directly and primarilyused to advance scientific knowledge in areas that don'thave a commercial application. Items that will become apart of real property don't qualify.

Snowmaking/Grooming Equipment, Aerial Tramway:The owner or operator of a downhill ski area with anaerial passenger tramway may buy parts, materials, andequipment that become a component part of the tramwayand snow grooming and snowmaking equipment (andparts) for the slopes exempt from tax. An aerial tramwayincludes chair lifts, gondolas, T-bar and J-bar lifts, platterlifts, rope tows, and similar devices.