Idaho Issues New Exemption Certificate for Real Property Contractors

Idaho has issued a new sales tax exemption certificate for real property contractors. The new certificate – Form ST-103C – can be downloaded at the Idaho State Tax Commission webpage, under “Forms & Instructions.” Contractors who make improvements to real property should use the new Form ST-103C instead of Form ST-101. (Press Release, Idaho State Tax Commission, September 1, 2022)

Posted on September 14, 2022