EFO00163-2 08-26-10
FORM ST-108 INSTRUCTIONS
Truck Camper, Transport Trailer, Office Trailer, and Untitled Boat Certificate
Idaho sales or use tax must be paid on the purchase or use in this state of every truck camper,
transport trailer, office trailer, and untitled boat unless some exemption applies. You must furnish
proof that a general sales/use tax was paid at the time you purchased the unit or claim the appropriate
exemption.
This form must be completed on every initial application for license or registration of a truck camper,
transport trailer, office trailer, or untitled boat.
Enter the name, address, and phone number of the new owner and the seller.
Line 1. Check the appropriate box.
Line 2. Provide the information requested.
Line 3. If you checked box 1 (b) or (c), your purchase may be exempt from Idaho sales/use tax.
Certain purchases from occasional sellers are exempt from sales or use tax. An occasional seller
is someone who is not regularly engaged in the business of making retail sales of tangible personal
property or who does not make more than two sales of tangible personal property in a 12-month
period. To claim this exemption, the seller must read and sign the statement on Line 3. The seller's
driver's license number is required.
Line 4. This is to be completed by the county assessor's office or financial Institution collecting
the required sales/use tax on taxable purchases. Financial Institutions completing this form must
enter their company name, signature of authorized person, and their Idaho Seller's Permit number,
if applicable.
Line 5. If you constructed a trailer and you paid sales/use tax on all the parts, sign the statement
on Line 5.