Sales Tax Resale or Exemption Certificate ST-101
- Name of seller.
- Name of purchaser, including street address, city and state.
- Must complete at least one section 1-5:
- Section 1: (b) must check at least one box and provide the ID state retailer number if the first box is selected, State ID should be 9 digits followed by an S.
- Section 2: Must check at least one box.
- Section 3: Must check at least one box.
- Section 4: (a) must list job identifier, (b) job location, (c) Owner name, and (d) select reason box.\
- Section 5: Must check at least one box.
- Signature of purchaser.
- Date signed.
Direct Pay Authorization
The state will issue a letter for the company granting them a direct pay permit. The company must only present a copy of this letter to be granted tax exempt status. There is no account number associated with the direct pay and the customer is not required to address it to the seller or sign it. The date of sign/initiation will be the letter issue date. The date of expiration will be marked at the top of the letter.
- ID does not have a set by regulation date of expiration for the ST-101 form, but contact with the department of revenue and auditors have suggested that the certificates should be renewed every few years. The regulations suggest continual review of your customer data, implying that if you do not review and renew you are not following regulations. CertCapture defaults the ST-101 to expire every 4 years.
- The ST-101 and the MTC forms are the only ones accepted by the state for resellers per regulation 128.05.a. Certificates signed prior to 7/1/00 utilize the ST-103 form.
- Government agencies, federal, state and local are all exempt by regulation. If the customer is buying by cash at a point of sale, they may use the ST-104 to show they are buying for a government (exempt) organization.
- Purchaser ID numbers can be validated online.
- ID-Direct Pay Exemption Certificate EXAMPLE
- ID-ST-101 Exemption Certificate
You can find these forms in the certificate library.