Form ST-103C
                           Sales Tax Exemption Certificate
                           Real Property Contractors
Buyer’s name                                                      Seller’s name

Address                                                           Address

City                       State      ZIP code                    City              State          ZIP code

Contractor’s license number

Seller: Each exemption a customer claims on this form might have special rules (see instructions). It’s your 
responsibility to learn the rules. You must charge tax on goods that don’t qualify for a claimed exemption.
Buyer: Complete the section that applies to you.

1.  Contractors Buying for Resale. This exemption only applies to goods that will enter resale inventory sold in the 
     regular course of business. If you remove goods from nontaxed resale inventory and install or affix them to real 
     property in Idaho, you will owe Idaho use tax.
a. Describe the type of contract work you do:
     Describe the type of goods you sell at retail (without installation):
b. Check the box that applies:
             Idaho seller’s permit number
                                                (required - see instructions)
             Out-of-state retailer; no Idaho business presence

2.  Contractor Exemptions. This exemption certificate only applies to the project described. (see instructions)
a. Invoice, purchase order, or job number that corresponds with this project
b. City and state where job is located
c. Project owner name
d. This exempt project is (check appropriate box):
             An agricultural irrigation project.
             A certified data center project.
             In a nontaxing state. (To qualify, materials must become part of the real property.)
             For production equipment owned by a producer who qualifies for the production exemption.
             A pollution control project for a qualifying contracting, mining, or farming business.
             A qualified clean room.
             A qualified semiconductor project.

By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false 
information can result in criminal and civil penalties.
Buyer’s signature                            Buyer’s name (please print)       Title

Buyer’s federal EIN or driver’s license number and state of issue              Date

EFO00332     10-13-2022

                         Form ST-103C — Instructions
                         Sales Tax Exemption Certificate
                         Real Property Contractors

1. Buying for Resale                                   This exemption doesn’t apply to tools, equipment, or 
Contractors only making improvements, alterations,     building materials that don’t become part of the data 
or repairs to real property in Idaho aren’t retailers  center facility. See Idaho Code section 63-3622VV.
and can’t buy goods for resale. Contractors who 
both improve real property and sell materials          Nontaxing state. Construction materials for a job in a 
                                                       nontaxing state are exempt from Idaho sales tax. This 
without installation can buy materials exempt for 
                                                       exemption applies only to materials that will become 
resale. If materials are withdrawn from a nontaxed 
                                                       part of real property and only if the contractor isn’t 
resale inventory for use in an Idaho real property 
                                                       subject to a use tax or a similar tax in the other state. 
improvement contract, the cost of those materials is 
                                                       Jobs in Alaska, Oregon, and Montana qualify, as do 
subject to use tax.
                                                       some jobs in Washington. See Idaho Code section 
Buyers must have an Idaho seller’s permit number       63-3622B.
unless they’re out-of-state retailers with no Idaho 
business presence (e.g., physical location,            Production equipment. A contractor installing 
representatives, employees, etc.).                     production equipment for a producer can buy the 
                                                       equipment and supplies exempt from tax. This 
An Idaho seller’s permit number has nine digits, 
                                                       exemption doesn’t apply to materials that become part 
such as 000123456. You can validate a permit 
                                                       of real property. See Idaho Code section 63-3622D.
number by visiting tax.idaho.gov/validseller or 
contacting the Tax Commission.                         Pollution control items. The following items qualify: 
                                                       tangible personal property purchased to meet air 
2. Contractor Exemptions                               or water quality standards and which become an 
Seven exemptions apply to contractors:                 improvement to real property of manufacturing, 
•  Agricultural irrigation                             mining, farming or toxic waste treatment and storage 
• Certified data centers                               businesses; and “dry-to-dry transfer systems” used in 
                                                       the dry cleaning industry. This exemption doesn’t apply 
•  Nontaxing states
                                                       to items used in road construction, septic or sewer 
•  Pollution control                                   systems, drinking water treatment, or soil erosion 
•  Production equipment                                prevention. Motor vehicles and buildings don’t qualify. 
• Qualified clean room                                 See Idaho Code section 63-3622X.

• Qualified semiconductor project                      Qualified clean rooms. A clean room used in 
To claim one of these exemptions, contractors must     manufacturing. See Idaho Code section 63-3622NN.
identify the project owner, location, and the invoice, 
purchase order, or job number that corresponds         Qualified semiconductor projects. Contractors 
                                                       working on a qualified semiconductor project can 
with this project. 
                                                       buy construction and building materials to be 
Agricultural irrigation. Irrigation equipment and      permanently installed or placed in a qualifying 
materials for an agricultural irrigation project are   project without paying sales tax. See Idaho Code 
exempt. An irrigation system for a golf course or a    section 63-3622WW.
residence doesn’t qualify. See Idaho Code section 
63-3622W.

Certified data centers. Contractors working on 
a certified data center project can buy building 
materials, equipment, and fixtures that will become 
part of the new data center facility without paying 
sales tax.

                                                     Contact us:
                           In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                                   Hearing impaired (TDD) (800) 377-3529
                                              tax.idaho.gov/contact
EIN00110  10-13-2022