Recordkeeping for Off-Highway Vehicles

Dealers and retailers that sell or lease off-highway vehicles

Your records for selling or leasing off-highway vehicles must be the same as any retailer.

Document the sale or transfer. Your records should include all of the following:

Date of sale or transfer.
Sales price of the off-highway vehicle.
Identifying information about the off-highway vehicle (e.g., vehicle identification number).
Document that tax due was collected and forwarded to the Tax Commission on all sales of off-highway vehicles.
How the parties are related.
Registration and title documents showing whether you paid tax when you bought the off-highway vehicle.
If the sale or transfer is exempt, complete Form ST-133CATS – Sales Tax Exemption Certificate – Capital Asset Transfer Affidavit and Instructions. See requirements for exempt related-party sales and transfers in the Sales of Off-Highway Vehicles by Private Parties page.

Document the sale. Your records should include all the following:

Date of sale
Identifying information about the off-highway vehicle (e.g., vehicle identification number)
Sales price of the off-highway vehicle
Copies of sale documents

Notes:

If you hold yourself out as a seller and make one or more sales of off-highway vehicles or anything else in a year, you’re a retailer. See Retailers.
If, in a calendar year, you sell five or more vehicles or vessels that require registration, you must apply for a dealer’s license. See Idaho Transportation Department “Vehicle Dealers.“

Document the gift. Your records should include all the following:

Date of gift
Identifying information about the off-highway vehicle (e.g., identification number)
Copies of transfer documents

You and the recipient must complete and sign a Form ST-133GT – Use Tax Exemption Certificate – Gift Transfer Affidavit. The recipient needs the completed form when he or she registers or titles the off-highway vehicle.