Form St 133 PDF Details

When it comes to transferring the ownership of vehicles or boats in Idaho, navigating the tax implications can be a complicated process. However, the ST-133 Sales Tax Exemption Certificate - Transfer Affidavit significantly simplifies this task by outlining specific scenarios under which a transfer might be exempt from sales tax. This form, vital for anyone undergoing such a transfer, must be accurately completed and provided to either the county assessor or the Idaho Transportation Department alongside the title of the vehicle or boat in question. It covers a range of circumstances, including transfers due to family relationships, gifts, or to American Indian tribe members under particular conditions. The form clarifies that motor vehicles sold between specific family members may be exempt if no sales tax was initially paid when the vehicle was first acquired. It also states that the gift of a vehicle or boat is exempt from sales tax, provided no money, services, or property exchanges hands regarding the gift. For American Indian transfers, it specifies that the sale must occur within the boundaries of a reservation to an enrolled tribe member. Completing and signing this form is a declaration of the truthfulness of the stated information and requires careful attention to detail to ensure compliance with Idaho law. The ST-133 form is pivotal for validating sales tax exemptions in these instances, serving as a crucial document for both the donor/seller and recipient/buyer.

QuestionAnswer
Form NameForm St 133
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesst133, idaho state form st 133, st 133 idaho form, idaho state tax form st 133

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ST-133 Idaho State Tax Commission

SALES TAX EXEMPTION CERTIFICATE - TRANSFER AFFIDAVIT

This form must be completed and furnished to the county assessor or Idaho Transportation Department with the title to the vehicle being transferred. This form may also be used for boats and other vehicles which are regis- tered with the county assessor.

Name of Buyer/Recipient

Address

City/State/Zip Code

Name of Seller/Donor

Address

Phone

City/State/Zip Code

Phone

Vehicle/boat Information

Year

Make

Model

Vehicle/boat Identification Number

I. FAMILYSALE

AFFIDAVITfor

MOTOR VEHICLES ONLY

We swear that this motor vehicle sale is exempt from sales tax because of the following family relationship between the buyer and seller.

Parent/child

 

Grandparent/grandchild

 

Brother/sister

Yes No Was sales tax paid by the seller at the time the seller acquired the vehicle? ..............

If NO, this exemption does not apply.

II. GIFTTRANSFER

AFFIDAVITfor

VEHICLES,

BOATS,AND RVs

We swear that the transfer of this vehicle or boat is a gift and is exempt from sales tax.

Answer the following questions regarding this gift:

Yes No

1. Is there a business relationship between the recipient and the donor? ................

2. Is the recipient performing any services, contractual or otherwise,

in exchange for this vehicle? ....................................................................................

3. Is the recipient transferring anything of value (including tangible

personal or real property) to the donor in exchange for this vehicle? .....................

4. Is the recipient accepting or assuming any debts or liabilities

belonging to the donor of the vehicle? .....................................................................

If you answer "yes" to any of these questions, follow the instructions on the back of this form.

III. AMERICAN

INDIAN TRANSFER AFFIDAVITfor

VEHICLES, BOATS,AND RVs

We swear that the sale of this vehicle or boat is exempt from sales tax because it was sold and delivered within the boundaries of a Native American Indian reservation to an enrolled member of an Indian tribe.

The following information is required:

Enrolled member of ______________________________________________ Indian Tribe.

Tribal Identification Number ______________________________________.

Sale and delivery occurred within ___________________________________ Reservation.

IMPORTANT!! Read before signing. I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand that if I falsify this form, I may be subject to criminal prosecution.

Buyer's/Recipient's Signature

Date

Title, if applicable

Seller's/Donor's Signature

Date

Title, if applicable

Drivers License or Taxpayer Identification Number

WHITE COPY - Idaho Transportation Department

YELLOW COPY - Seller/Donor

PINK COPY - Buyer/Recipient

Instructions on back of Buyer's Copy.

EFO00196 5-27-09

INSTRUCTIONS

Idaho law requires that sales or use tax be paid whenever a certificate of title or registration is transferred. However, the law provides for certain exemptions to this requirement. This form (ST-133) is required to support sales tax exemptions listed below. It must be furnished to the county assessor or Idaho Transportation Department with the title or registration to the vehicle being transferred.

The seller must keep a copy of this affidavit on file.

I.FAMILYSALEAFFIDAVIT for MOTOR VEHICLES ONLY (Idaho Code Section 63-3622K and Sales Tax Rule 107)

Use this portion of the form to claim exemption from sales tax for sales of motor vehicles between family members. Sales between aunts, uncles, cousins, etc. do not qualify for the exemption. Only the relationships listed on the front of this form are eligible.

This exemption applies to cars, trucks, motor homes, and on-road motorcycles. (Only motorized on-road vehicles qualify.)

NO EXEMPTION APPLIES IF a sales or use tax was not paid by the seller at the time the seller acquired the motor vehicle.

If the motor vehicle is community property and the sellers are married, either spouse may sell the vehicle to a qualifying family member.

II.GIFT TRANSFERAFFIDAVIT for VEHICLES, BOATS,AND RVs (Sales Tax Rule 107)

This portion of the form is used to claim exemption from sales tax when a vehicle or boat is given as a gift by the owner. To qualify as a gift, no money, services or property can be exchanged between the donor and the recipient at any time with regard to this vehicle or boat.

If you answered "yes" to question 2, 3 or 4, this form does not apply and sales tax is due on the value of the vehicle or boat. If you answered "yes" to question 1, describe the circumstances here:

III.AMERICAN INDIAN - TRANSFERAFFIDAVIT for VEHICLES, BOATS,AND RVs (Sales Tax Rules 91 and 107)

American Indians may make purchases without paying sales tax IF the purchases are made within the boundaries of an Indian reservation. The seller must see proof of the fact that the buyer is an enrolled member of an Indian tribe. An identifi- cation card issued by the Indian tribe is acceptable proof. The identification number must be entered on the front of this form.

The sale and delivery of the vehicle or boat must occur within the Indian reservation. If the vehicle or boat is picked up by the buyer at a non-reservation location, sales tax is due on the vehicle or boat.

IV. SIGNING THIS FORM

The buyer/recipient and the seller/donor must sign this form for it to be valid.

In addition to signing the form, individual sellers/donors must include their driver's license number. Business sellers/ donors must include a taxpayer identification number, such as the federal Employer Identification Number (EIN) or Idaho seller's permit number.

EFO00196 5-27-09

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1. When completing the idaho tax commission form st 133 exemptions, ensure to include all of the important blank fields in its corresponding form section. This will help facilitate the process, allowing your details to be processed swiftly and properly.

Filling in section 1 in idaho state tax form st 133

2. The third step would be to submit the following blank fields: This purchase is exempt from tax, The delivery occurred within the, and, I am an enrolled member of the, and, My tribal Identification Number, Seller Include this completed form, Buyer Provide this completed form, By signing this form I certify, Buyers Signature, Date, Sellers Signature, Date, Buyers Telephone Number, and Sellers Telephone Number.

This purchase is exempt from tax, By signing this form I certify, and Sellers Signature in idaho state tax form st 133

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