Form ST-133GT Form Efo00300, Use Tax Exemption Certificate - Gift Transfer Affidavit - Idaho

Form ST-133GT or the "Form Efo00300, Use Tax Exemption Certificate - Gift Transfer Affidavit" is a form issued by the Idaho State Tax Commission.

The form was last revised in October 23, 2018 and is available for digital filing. Download an up-to-date Form ST-133GT in PDF-format down below or look it up on the Idaho State Tax Commission Forms website.

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Form ST-133GT
Use Tax Exemption Certificate
Gift Transfer Affidavit
Recipient’s Name
Donor’s Name
Address
Address
City
State
ZIP Code
City
State
ZIP Code
Vehicle/Vessel Year
Vehicle/Vessel Make
Vehicle/Vessel Model
Hull or Vehicle Identification Number
Gift Transfer Affidavit for Titled and/or Registered Vehicles, Vessels, and RVs
(Idaho Sales and Use Tax Administrative Rule 107)
Complete this form to claim an exemption from tax when a vehicle, vessel, camper, trailer, or recreational vehicle
is being transferred/received as a gift. To qualify, the donor and the recipient can’t at any time exchange money,
services, or property with regard to gift.
If the donor is unable to sign this form, the recipient can:
• Provide a letter signed by the donor stating the item being transferred is a gift,
or
• Provide the title marked as a gift and signed by the donor.
Answer the following questions about this sale:
Yes
No
1. Is there a business relationship between the recipient and the donor?
If you answered “yes,” describe the circumstances below:
2. Is the recipient performing any services, contractual or otherwise, in exchange for this gift?
3. Is the recipient transferring anything of value (including tangible personal or real property)
to the donor in exchange for this gift?
4. Is the recipient accepting or assuming any debts or liabilities belonging to the donor of the
gift?
If you answered “yes” to question 2, 3, or 4, this exemption doesn’t apply and recipient owes tax on the value
of the gift.
This form must be completed and furnished to the county assessor (DMV) along with the title and/or registration to the
item being transferred. The donor/recipient must keep a copy of the completed form.
By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting
false information can result in criminal and civil penalties.
Recipient’s Signature
Date
Donor’s Signature
Date
Recipient’s Telephone Number
Donor’s Telephone Number
Taxpayer ID Number or Driver’s License Number and State of Issue
Taxpayer ID Number or Driver’s License Number and State of Issue
EFO00300
10-23-2018
Page 1
Form ST-133GT
Use Tax Exemption Certificate
Gift Transfer Affidavit
Recipient’s Name
Donor’s Name
Address
Address
City
State
ZIP Code
City
State
ZIP Code
Vehicle/Vessel Year
Vehicle/Vessel Make
Vehicle/Vessel Model
Hull or Vehicle Identification Number
Gift Transfer Affidavit for Titled and/or Registered Vehicles, Vessels, and RVs
(Idaho Sales and Use Tax Administrative Rule 107)
Complete this form to claim an exemption from tax when a vehicle, vessel, camper, trailer, or recreational vehicle
is being transferred/received as a gift. To qualify, the donor and the recipient can’t at any time exchange money,
services, or property with regard to gift.
If the donor is unable to sign this form, the recipient can:
• Provide a letter signed by the donor stating the item being transferred is a gift,
or
• Provide the title marked as a gift and signed by the donor.
Answer the following questions about this sale:
Yes
No
1. Is there a business relationship between the recipient and the donor?
If you answered “yes,” describe the circumstances below:
2. Is the recipient performing any services, contractual or otherwise, in exchange for this gift?
3. Is the recipient transferring anything of value (including tangible personal or real property)
to the donor in exchange for this gift?
4. Is the recipient accepting or assuming any debts or liabilities belonging to the donor of the
gift?
If you answered “yes” to question 2, 3, or 4, this exemption doesn’t apply and recipient owes tax on the value
of the gift.
This form must be completed and furnished to the county assessor (DMV) along with the title and/or registration to the
item being transferred. The donor/recipient must keep a copy of the completed form.
By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting
false information can result in criminal and civil penalties.
Recipient’s Signature
Date
Donor’s Signature
Date
Recipient’s Telephone Number
Donor’s Telephone Number
Taxpayer ID Number or Driver’s License Number and State of Issue
Taxpayer ID Number or Driver’s License Number and State of Issue
EFO00300
10-23-2018
Page 1
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