Idaho State Tax Commission

Updated sales and use tax Form ST-109 now available

We’ve posted the following updated sales and use tax form on our website:

  • Form ST-109, Off-Highway Vehicle or Vessel - Registration Sales Tax Affidavit

We added off-highway vehicles to this form and included the Tax Commission's updated branding and plain talk writing style. 

If you’ve made paper or electronic copies of the previous version of Form ST-109, please replace these immediately.

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


Posted 08-07-2020
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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.