Form ST-108TR (EFO00281-1) "Occasional Sale Exemption Claim - Office Trailer and Transport Trailer" - Idaho

What Is Form ST-108TR (EFO00281-1)?

This is a legal form that was released by the Idaho State Tax Commission - a government authority operating within Idaho. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 21, 2014;
  • The latest edition provided by the Idaho State Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-108TR (EFO00281-1) by clicking the link below or browse more documents and templates provided by the Idaho State Tax Commission.

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Download Form ST-108TR (EFO00281-1) "Occasional Sale Exemption Claim - Office Trailer and Transport Trailer" - Idaho

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F
ST-108TR
Idaho State Tax Commission
O
OCCASIONAL SALE EXEMPTION CLAIM
R
EFO00281-1
M
02-21-14
OFFICE TRAILER AND TRANSPORT TRAILER
If you purchased a transport trailer or office trailer, the sale may qualify for an exemption. To claim an occasional sale
exemption, complete this form and have the seller complete the seller's statement listed below.
(Please Print)
Buyer's Name
Seller's Name
Seller's Address
Buyer's Address
Phone Number
Phone Number
City, State, ZIP Code
City, State, ZIP Code
Item Information
Purchase Price
Purchase date
Make
Model
Vehicle Identification Number
Year
Office Trailer
Transportation Trailer (utility, horse, semi-trailer, etc.)
Seller's Statement
To claim an occasional sale exemption, the seller of the trailer must complete the following sworn statement:
"Under penalties of perjury, I swear that I sold this transport trailer or office trailer to the buyer listed above,
that I have made no more than one other sale of any tangible personal property within the last 12 months,
and that I am not a dealer and do not have a dealer's license or Idaho seller's permit."
____________________________________
_________________________
________________
Signature of Seller
Driver's License Number
Date
Original - Buyer's Receipt
Copy to - Idaho State Tax Commission
Copy to - County Assessor/Financial Institution
F
ST-108TR
Idaho State Tax Commission
O
OCCASIONAL SALE EXEMPTION CLAIM
R
EFO00281-1
M
02-21-14
OFFICE TRAILER AND TRANSPORT TRAILER
If you purchased a transport trailer or office trailer, the sale may qualify for an exemption. To claim an occasional sale
exemption, complete this form and have the seller complete the seller's statement listed below.
(Please Print)
Buyer's Name
Seller's Name
Seller's Address
Buyer's Address
Phone Number
Phone Number
City, State, ZIP Code
City, State, ZIP Code
Item Information
Purchase Price
Purchase date
Make
Model
Vehicle Identification Number
Year
Office Trailer
Transportation Trailer (utility, horse, semi-trailer, etc.)
Seller's Statement
To claim an occasional sale exemption, the seller of the trailer must complete the following sworn statement:
"Under penalties of perjury, I swear that I sold this transport trailer or office trailer to the buyer listed above,
that I have made no more than one other sale of any tangible personal property within the last 12 months,
and that I am not a dealer and do not have a dealer's license or Idaho seller's permit."
____________________________________
_________________________
________________
Signature of Seller
Driver's License Number
Date
Original - Buyer's Receipt
Copy to - Idaho State Tax Commission
Copy to - County Assessor/Financial Institution
EFO00281-2
02-21-14
FORM ST-108TR INSTRUCTIONS
Occasional Sale Exemption Claim
(Idaho Code Section 63-3622K and Sales Tax rule 099)
Idaho sales or use tax must be paid on the purchase or use in this state of every transport trailer
and office trailer unless some exemption applies. You must furnish proof that a general sales/use
tax was paid at the time you purchased the unit or claim the appropriate exemption.
This form must be completed if claiming an occasional sale exemption for a transport trailer or
office trailer.
Enter the name, address, and phone number of the new owner and the seller.
Complete the Vehicle/Vessel information with the purchase date and price, year, make, model
and vehicle identification number.
Check the appropriate box for an office trailer or transport trailer.
If you purchased an office trailer or transport trailer, your purchase may be exempt from Idaho
sales/use tax. Certain purchases from occasional sellers are exempt from sales or use tax. An
occasional seller is someone who is not regularly engaged in the business of making retail sales
of tangible personal property or who does not make more than two sales of tangible personal
property in a 12-month period.
To claim this exemption, the seller must read and sign the statement. The seller's driver's license
number is required.
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