Form St-133 - Sales Tax Exemption Certificate - Transfer Affidavit - 2015 Page 2
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EFO00196 04-28-15
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-133) 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 being transferred.
The seller must keep a copy of this affidavit on file.
I. FAMILY SALE AFFIDAVIT for MOTOR VEHICLES ONLY
(Idaho Code Section 63-3622K and Sales Tax Rule 107)
Use this portion of the form to claim exemption from sales tax for sales of motor vehicles between family members. Sales
between aunts, uncles, cousins, etc. do not qualify for the exemption. Only the relationships listed on the front of this form are
eligible.
This exemption applies to cars, trucks, motor homes, and on-road motorcycles. (Only motorized on-road vehicles qualify.)
NO EXEMPTION APPLIES IF a sales or use tax was not paid by the seller at the time the seller acquired the motor vehicle.
If the motor vehicle is community property and the sellers are married, either spouse may sell the vehicle to a qualifying family
member.
II. GIFT TRANSFER AFFIDAVIT for VEHICLES, BOATS, AND RVs
(Sales Tax Rule 107)
This portion of the form is used to claim exemption from sales tax when a vehicle or boat is given as a gift by the owner. To
qualify as a gift, no money, services or property can be exchanged between the donor and the recipient at any time with regard
to this vehicle or boat.
If you answered "yes" to question 2, 3 or 4, this form does not apply and sales tax is due on the value of the vehicle or boat.
If you answered "yes" to question 1, describe the circumstances here:
III. AMERICAN INDIAN - TRANSFER AFFIDAVIT for VEHICLES, BOATS, AND RVs
(Sales Tax Rules 91 and 107)
American Indians may make purchases without paying sales tax IF the purchases are made within the boundaries of an Indian
reservation. The seller must see proof of the fact that the buyer is an enrolled member of an Indian tribe. An identification
card issued by the Indian tribe is acceptable proof. The identification number must be entered on the front of this form.
The sale and delivery of the vehicle or boat must occur within the Indian reservation. If the vehicle or boat is picked up by the
buyer at a non-reservation location, sales tax is due on the vehicle or boat.
IV. SIGNING THIS FORM
The buyer/recipient and the seller/donor must sign this form for it to be valid.
In addition to signing the form, individual sellers/donors must include their driver's license number. Business sellers/donors
must include a taxpayer identification number, such as the federal Employer Identification Number (EIN) or Idaho seller's
permit number.
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