Form St-102 - Three-Month Exemption Claim

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Idaho State Tax Commission
ST-102
THREE-MONTH EXEMPTION CLAIM
THREE-MONTH EXEMPTION CLAIM
THREE-MONTH EXEMPTION CLAIM
THREE-MONTH EXEMPTION CLAIM
THREE-MONTH EXEMPTION CLAIM
NOTE: When you move to Idaho, you do not have to pay Use Tax on your camper, boat, RV or personal vehicle if
you resided in the state where you titled it, and you owned it more than three months before you moved to Idaho.
If you owned it less than three months before you moved to Idaho, by law it is presumed to have been bought for
use in Idaho and is subject to Use Tax.
This exemption applies only to new Idaho residents. If you were only temporarily living outside of Idaho due to a
job assignment, because you were attending school, or other similar reason and are now moving "home," the
exemption does not apply.
VEHICLE DESCRIPTION
VEHICLE DESCRIPTION
VEHICLE DESCRIPTION
VEHICLE DESCRIPTION
VEHICLE DESCRIPTION
Year
Make
Model
Vehicle Identification Number
I claim that this vehicle is exempt from Idaho Use Tax because:
I was a bona fide resident* of the state where this vehicle was registered
AND
AND
AND
AND
AND
I owned it at least three months before I moved to Idaho
date vehicle was purchased:_________________
date I/we moved to Idaho: _________________
AND
AND
AND
AND
AND
It is not used for business.
( You qualify for this exemption ONLY IF ALL of the above statements are true.)
I accept responsibility for claiming this exemption. I understand that this claim is subject to further review by the
Idaho State Tax Commission and I may be required to provide supporting information upon request.
Printed Name
Signature
*Your bona fide residence is your true, fixed, permanent home. It is the place you intend to return when you are away. Once
established, is not changed until you have (1) intended to abandon your current bona fide residence, (2) intended to acquire the new
bona fide residence, and (3) been physically present in your new bona fide residence. You can only have one bona fide residence at
a time. Travelling in a motorhome or RV does not qualify as a bona fide residence.
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