Idaho Tax Commission Issues Information on New Sales Tax Exemption Certificate for Real Property Contractors

The Idaho State Tax Commission Sept. 1 issued information on Form ST-103C, a new sales and use tax exemption certificate for real property contractors. Contractors who improve real property should use Form ST-103C instead of Form ST-101. The information also includes two hyperlinks to find Form ST-103C and instructions for its use. [Idaho State Tax Comm’n, New Sales Tax Exemption Certificate for Real Prop. Contractors, 09/01/22]

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