Form St-104-Mv - Sales Tax Exemption Certificate - Vehicle/vessel 2005 Page 2
Download a blank fillable Form St-104-Mv - Sales Tax Exemption Certificate - Vehicle/vessel 2005 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form St-104-Mv - Sales Tax Exemption Certificate - Vehicle/vessel 2005 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions for Form ST-104-MV
OUT-OF-STATE EXEMPTION FOR NONRESIDENTS
When a vehicle or vessel is purchased by a nonresident for use outside Idaho, it
may qualify for an exemption from Idaho sales tax. Idaho residents may not
claim this exemption. Canoes, kayaks, or inflatable boats sold without motors,
and truck campers do not qualify for this exemption. The buyer must complete a
form ST-104-MV (Sales Tax Exemption Certificate - Vehicle/Vessel) stating that
the vehicle or vessel:
•
Will immediately be taken out of Idaho and titled and registered in
another state or country (if required by that state or country), and
•
Will limit its storage or use in Idaho to 60 days in any 12-month
period.
INTERSTATE CARRIER EXEMPTION
If you are selling a motor vehicle with a gross vehicle weight of more than
26,000 pounds or a trailer for use in interstate commerce, a sales tax exemption
is available if:
•
The vehicle will be immediately registered under the International
Registration Plan or a similar pro-rata plan, and
•
At least 10% of your customer's total fleet mileage is outside of
Idaho.
Your customer must complete form ST-104-MV and acknowledge that, if his
fleet mileage drops below the 10% out-of-state requirement in any subsequent
registration year, the vehicles will be subject to use tax at that time.
The exemption applies only to purchases of trucks, buses, and trailers, not their
repair or maintenance. The sale of a "glider kit" is taxable.
ST00412
12-09-05
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial