Form ST-133 Form Efo00196, Sales Tax Exemption Certificate - Family or American Indian Sales - Idaho

Form ST-133 or the "Form Efo00196, Sales Tax Exemption Certificate - Family Or American Indian Sales" is a form issued by the Idaho State Tax Commission.

Download a PDF version of the Form ST-133 down below or find it on the Idaho State Tax Commission Forms website.

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Form ST-133
Sales Tax Exemption Certificate
Family or American Indian Sales
Buyer’s Name
Seller’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
Family Sale Exemption for Motor Vehicles
(Idaho Code Section 63-3622K and Idaho Sales and Use Tax Administrative Rule 107)
The exemption from sales tax for family sales applies only to motor vehicles. These vehicles don’t qualify: vessels,
ATVs, UTVs, SOHVs, off-road motorcycles, snowmobiles, or trailers. Only the family relationships, listed below line 3
in this section, qualify for the exemption. A motor vehicle that is community property may be sold to a qualifying family
member of either spouse. A seller who is unable to sign this form can provide a letter stating they sold the motor
vehicle to a qualified family member.
Answer the following questions about this sale:
Yes
No
1. Is the vehicle being sold a qualifying motor vehicle?
2. Did the seller pay sales tax when acquiring the motor vehicle?
3. Is there a qualifying family relationship between the buyer and seller?
If yes, mark the qualifying relationship below:
Parent/child
Grandparent/grandchild
Brother/sister
If you answered “no” to any of the above questions, STOP. You don’t qualify for this exemption.
Buyer/Seller: Provide this completed form to the county assessor (DMV) when titling/registering the motor vehicle.
American Indian Exemption for Titled and/or Registered Vehicles and Vessels
(Idaho Sales and Use Tax Administrative Rules 091 and 107)
The seller must see proof that the buyer is an enrolled member of an Indian tribe for the sale to be exempt from sales
tax. An identification card the tribe issues to the member is acceptable proof. The seller must also deliver the motor
vehicle to the buyer within the boundaries of an Indian reservation. By signing this form, both the seller and buyer are
certifying that delivery took place on the reservation.
This purchase is exempt from tax because:
1. The delivery occurred within the ____________________________________ Indian Reservation
and
2. I am an enrolled member of the ____________________________________ Indian Tribe
and
3. My tribal Identification Number is ___________________________________.
Seller: Include this completed form with your application for title, and keep a copy for your records.
Buyer: Provide this completed form to the county assessor (DMV) if you bought the vehicle you’re titling/registering
from an out-of-state dealer or private party.
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.
Buyer’s Signature
Date
Seller’s Signature
Date
Buyer’s Telephone Number
Seller’s Telephone Number
Driver’s License Number and State of Issue or Taxpayer ID
Driver’s License Number and State of Issue or Taxpayer ID
EFO00196
10-24-2018
Page 1
Form ST-133
Sales Tax Exemption Certificate
Family or American Indian Sales
Buyer’s Name
Seller’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
Family Sale Exemption for Motor Vehicles
(Idaho Code Section 63-3622K and Idaho Sales and Use Tax Administrative Rule 107)
The exemption from sales tax for family sales applies only to motor vehicles. These vehicles don’t qualify: vessels,
ATVs, UTVs, SOHVs, off-road motorcycles, snowmobiles, or trailers. Only the family relationships, listed below line 3
in this section, qualify for the exemption. A motor vehicle that is community property may be sold to a qualifying family
member of either spouse. A seller who is unable to sign this form can provide a letter stating they sold the motor
vehicle to a qualified family member.
Answer the following questions about this sale:
Yes
No
1. Is the vehicle being sold a qualifying motor vehicle?
2. Did the seller pay sales tax when acquiring the motor vehicle?
3. Is there a qualifying family relationship between the buyer and seller?
If yes, mark the qualifying relationship below:
Parent/child
Grandparent/grandchild
Brother/sister
If you answered “no” to any of the above questions, STOP. You don’t qualify for this exemption.
Buyer/Seller: Provide this completed form to the county assessor (DMV) when titling/registering the motor vehicle.
American Indian Exemption for Titled and/or Registered Vehicles and Vessels
(Idaho Sales and Use Tax Administrative Rules 091 and 107)
The seller must see proof that the buyer is an enrolled member of an Indian tribe for the sale to be exempt from sales
tax. An identification card the tribe issues to the member is acceptable proof. The seller must also deliver the motor
vehicle to the buyer within the boundaries of an Indian reservation. By signing this form, both the seller and buyer are
certifying that delivery took place on the reservation.
This purchase is exempt from tax because:
1. The delivery occurred within the ____________________________________ Indian Reservation
and
2. I am an enrolled member of the ____________________________________ Indian Tribe
and
3. My tribal Identification Number is ___________________________________.
Seller: Include this completed form with your application for title, and keep a copy for your records.
Buyer: Provide this completed form to the county assessor (DMV) if you bought the vehicle you’re titling/registering
from an out-of-state dealer or private party.
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.
Buyer’s Signature
Date
Seller’s Signature
Date
Buyer’s Telephone Number
Seller’s Telephone Number
Driver’s License Number and State of Issue or Taxpayer ID
Driver’s License Number and State of Issue or Taxpayer ID
EFO00196
10-24-2018
Page 1

Download Form ST-133 Form Efo00196, Sales Tax Exemption Certificate - Family or American Indian Sales - Idaho

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