INSTRUCTIONS
Idaho law requires that sales or use tax be paid whenever a certificate of title or registration is
transferred. However, the law provides for certain exemptions to this requirement. This form
(ST-133CATS) is required to support sales tax exemptions listed below. It must be furnished to the
county assessor or Idaho Transportation Department with the title or registration to the vehicle, boat,
aircraft, snowmobile or RV being transferred. For this form to be valid, signatures of both the seller
and buyer are required.
I. BULK SALE
(Idaho Code Section 63-3622K(5) and Sales Tax Rule 099)
Use this portion of the form to claim exemption from sales/use tax for assets which are included in
the sale of a business when the new owner will continue to operate the business.
This exemption applies to vehicles, motor vehicles, boats, RVs, snowmobiles, and aircraft.
II. CAPITAL ASSET SALE/LEASE
Idaho Code Section 63-3622K(4) and Sales Tax Rule 099)
(
This portion of the form is used to claim exemption from sales tax when a motor vehicle or transport
trailer is sold or leased as an asset of a business. Idaho sales/use tax must have been paid prior to
this sale/lease.
All owners must be the same in each business or members of the same family related by blood or
marriage within the 2nd degree (parent/child, grandparent/child, brother/sister - NOT aunts, uncles,
cousins)
This exemption does not apply to aircraft, watercraft, ATVs, snowmobiles, or travel trailers.
III. CAPITAL ASSET TRANSFER
(Idaho Code Section 63-3622K(3) and Sales Tax Rule 099)
This portion of the form is used to claim exemption from sales tax when transferring tangible personal
property to/from a business for nothing of value other than a change in equity (increase/decrease of
stock or partner's equity).
Idaho sales/use tax must have been paid by the transferor prior to this transfer.
If the transfer is between corporations, the relationship must be as follows:
Parent Corporation to subsidiary*.
Subsidiary Corporation to parent or another subsidiary*.
* The parent corporation must own at least 80% of subsidiaries.
EFO00197-2
5-26-09