Idaho State Tax Commission

Updated Form ST-102 now available

We’ve posted the newly updated Form ST-102, Use Tax Exemption Certificate, New Resident, on our website. We revised this form based on feedback from county assessors and the Idaho Transportation Department.

We removed the requirement for a separate form to be completed by each person listed on the title to a vehicle, vessel, or aircraft. The form still clearly states that each person listed on the title must be a new resident to Idaho.

If you’ve made paper or electronic copies of the previous version of this form, please replace these immediately.

Software Providers: Please update any substitute forms that you have created of this form, and send a copy of the new substitute form for approval to


Posted 04-23-2020
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.