Policy, Reports
Law, Rules, and Decisions
Classes
The Tax Commission will schedule training for ITD staff periodically. Look for our email notices.
Watch a recent class:
Form instructions
Exemption forms
| Form | Description |
|---|---|
 Form ST-101 | Sales Tax Resale or Exemption Certificate EFO00149 |
| Form ST-102 | Use Tax Exemption Certificate, New Resident EFO00133 |
| Form ST-102NM | Use Tax Exemption Certificate, Nonresident Military EFO00309 |
| Form ST-104G | Sales Tax Exemption Claim - for Cash Purchases by Government Agencies EFO00222 |
| Form ST-104HM | Sales Tax Exemption on Lodging Accommodations and Instructions EFO00164 |
| Form ST-104IC | Sales Tax Exemption Certificate - Interstate Commerce Vehicles EFO00302 |
| Form ST-104NR | Sales Tax Exemption Certificate - Nonresident Vehicle/Vessel EFO00303 |
| Form ST-108 | Sales Tax Affidavit - Untitled Transport Trailer, Office Trailer, and Boat EFO00163 |
| Form ST-108PM | Park Model Recreational Vehicle - Modification Affidavit EFO00306 |
| Form ST-109 | Off-Highway Vehicle or Vessel Registration Sales Tax Affidavit EFO00165 |
| Form ST-133 | Sales Tax Exemption Certificate – Family or American Indian Sales EFO00196 |
| Form ST-133CATS | Sales Tax Exemption Certificate - Capital Asset Transfer Affidavit and Instructions EFO00197 |
| Form ST-133GT | Use Tax Exemption Certificate - Gift Transfer Affidavit EFO00300 |
Guides for…
- Aircraft
- Boats, Trailers, and Other Watercraft
- Exemptions
- International Registration Plan (IRP) Vehicles
- Motor Vehicles: Dealers
- Motor Vehicles: Private Parties and Nondealer Retailers
- Motor Vehicles: Sales and Use Tax Guide for Vehicle Transactions
- Off-Highway Vehicles
- Production Exemption
- Renting and Leasing Tangible Personal Property
- Transportation: Ground, Air, and Railroad Businesses
- Vehicles and Vessels: Exemption Certificates
- Vehicles and Vessels: Taxable Sales Price