Controller's Office

Sales Tax Exemption

Lewis-Clark State College is a State of Idaho Agency and is not required to pay Idaho sales tax for purchases from Idaho vendors.  Goods and services purchased from vendors outside of Idaho are not subject to sales tax imposed by other states if we take possession of the goods within the State of Idaho. Goods received outside of Idaho may be subject to a sales tax levied by the state in which the goods were received.

For example, if an employee drove to Moscow and purchased equipment, we would not pay Idaho sales tax. If an employee drove to Costco in Clarkston and purchased equipment, we would pay Washington sales tax.

The Sales Tax Exception Certificate,ST-101, is available on the Purchasing website.

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Take a copy of the ST-101 form with you when using your P-Card. It helps expedite the sale and the vendors will appreciate it.