Form St-108 - Truck Camper, Transport Trailer, Office Trailer, And Untitled Boat Certificate

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ST-108
Idaho State Tax Commission
Truck Camper, Transport Trailer, Office Trailer, and Untitled Boat Certificate
TO BE COMPLETED BY ANY PERSON REGISTERING OR LICENSING A TRUCK CAMPER, TRANSPORT TRAILER, OFFICE
TRAILER, OR UNTITLED BOAT ON WHICH IDAHO SALES TAX WAS NOT PAID
(Please Print)
(Please Print)
New Owner's Name
Seller's Name
Phone Number
Phone Number
New Owner's Address
Seller's Address
City, State, Zip
City, State, Zip
1. ITEM (check appropriate box)
a.
Truck Camper
b.
Transport Trailer (utility, horse, semi-trailer, etc.)
Office Trailer
c.
Untitled Boat
d.
2. DESCRIPTION OF ITEM
Year
Make
Model
Identification No.
Type
3. OCCASIONAL SALE EXEMPTION CLAIM:
If you have checked block 1 (b) or (c), this sale may qualify for an exemption. In order to claim an occasional sale exemption,
the seller must complete the following sworn statement: "Under penalties of perjury, I swear that I sold this transport trailer or
office trailer to the purchaser, that I have made no more than one other sale of any kind of tangible personal property within
the last 12 months, and that I am not a dealer and do not have a dealer's license or seller's permit number."
Signature of Seller
Driver's License Number
Date
If this exemption does not apply, continue to Line 4.
4. TAX COLLECTED BY COUNTY OR FINANCIAL INSTITUTION
I certify that the required sales tax has been paid to me by the new owner whose name appears on this form and will be sent
by me to the Tax Commission.
State of Idaho
County of __________________ Company Name _____________________________ Seller's Permit Number ____________________
______________________________________________
__________________________________________________
County Tax Assessor Employee Signature
Financial Institution Authorized Signature
5. HOMEBUILT TRAILER
In order to obtain registration without payment of sales/use tax, the owner must complete the following sworn statement:
"Under penalties of perjury, I swear that this trailer is constructed of parts upon which I have already paid sales tax."
________________________________________________________________________
Signature of Owner
Date
Original - Buyer's Receipt
Copy to - State Tax Commission
Copy to - County Assessor/Financial Institution
EFO00163-1 08-26-10

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