Idaho State Tax Commission

More updated sales and use tax forms on

We’ve posted updated versions of the sales and use tax forms and instructions listed below to our forms webpage.  Please make sure you do the following:

  • Replace any paper or electronic copies you have of these forms immediately.
  • Update any links you may have to these forms.
  • Software providers: Update any substitute forms that you have created of these forms, and send a copy of the new substitute forms for approval to

Sales Tax Exemption Certificates

  • Form ST-104NR, Sales Tax Exemption Certificate - Nonresident Vehicle Vessel. We created this new exemption claim form for nonresident vehicle and vessel sales.
  • Form ST-133GT, Use Tax Exemption Certificate - Gift Transfer Affidavit. We created this new transfer affidavit form for gift transfers of vehicles, vessels, and recreational vehicles that are titled, registered, or both.


Posted 11-16-2018
tax pros general

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.