Form ST-133 at a glance
What it is: Form ST-133 is the State Tax Commission Sales Tax Exemption Certificate for Family or American Indian Sales.
Where and when to file: Buyer/Seller: Provide this completed form to the county assessor (DMV) when titling/registering the motor vehicle.
A filled-in Form ST-133 example: a parent sells a car to a daughter
How to fill out Form ST-133, box by box
Buyer's name and Seller's name
Enter the Buyer's name and the Seller's name, each with Address, City, State and ZIP Code.
Vehicle/Vessel
Enter the Vehicle/Vessel Year, Make and Model, and the Hull or Vehicle Identification Number.
Family Sale Exemption for Motor Vehicles
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. Box 1: Is the vehicle being sold a qualifying motor vehicle?
Box 2: Did the seller pay sales tax when acquiring the motor vehicle?
Box 3: Is there a qualifying family relationship between the buyer and seller? If yes, mark the qualifying relationship: Parent/child, Grandparent/grandchild, Brother/sister. If you answered "no" to any of the questions about this sale, STOP. You don't qualify for this exemption.
American Indian Exemption for Titled and/or Registered Vehicles and Vessels
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. Fill in each blank.
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.
Signatures, dates and phone numbers
By signing this form, I certify that the statements I made on this form are true and correct.
Buyer and Seller each sign on the Signature line, then enter the Date, phone number, and Driver's license number and state of issue or taxpayer ID.
Common questions about Form ST-133
Is there a penalty?
I know that submitting false information can result in criminal and civil penalties.
Sources
[1] Form ST-133 (EFO00196 07-21-2023), Sales Tax Exemption Certificate, Family or American Indian Sales, Idaho State Tax Commission (the Official source link on this page).