The Idaho St 104 MV form is a Sales Tax Exemption Certificate specifically for vehicles and vessels. This form allows buyers to claim an exemption from Idaho sales tax when purchasing a vehicle or vessel that will be used outside the state. To ensure compliance and avoid unnecessary tax liabilities, it is crucial for buyers and sellers to understand the requirements and complete the form accurately.
The Idaho ST-104-MV form serves as a crucial document for buyers seeking a sales tax exemption on vehicle or vessel purchases in Idaho. This form is specifically designed for nonresidents who plan to buy a vehicle or vessel and take it out of the state for use elsewhere. To qualify for this exemption, buyers must meet several criteria, including not being an Idaho resident and limiting the use or storage of the vehicle or vessel in Idaho to 90 days or less within a 12-month period. The form requires essential information such as the buyer's and seller's names, addresses, and details about the vehicle or vessel being purchased, including its make, model, and identification number. Additionally, the ST-104-MV is also used for interstate carriers, allowing certain motor vehicles or trailers to be exempt from sales tax if they meet specific weight and mileage requirements. Buyers must sign the form to certify that all information is accurate, while sellers are responsible for submitting the completed form to the Idaho State Tax Commission. It's important to note that this exemption does not apply to certain types of watercraft or vehicles. Understanding how to properly complete and utilize the ST-104-MV form can save buyers significant costs and ensure compliance with Idaho tax regulations.
Completing the Idaho ST-104 MV form is an essential step for buyers claiming a sales tax exemption on a vehicle or vessel. Once you have filled out the form accurately, you'll need to provide it to the seller, who will then submit it to the Idaho State Tax Commission. This process ensures that you can take advantage of your tax exemption without any hitches.
Here are some important points to keep in mind when filling out and using the Idaho ST-104 MV form:
The Idaho ST-104-MV form serves as a Sales Tax Exemption Certificate for vehicle and vessel purchases. Buyers use this form to claim an exemption from sales tax when they are not residents of Idaho and intend to use the vehicle or vessel outside of the state.
Eligibility for using the ST-104-MV form includes:
The exemption applies to various types of vehicles and vessels, including:
However, truck campers, canoes, paddleboards, kayaks, and inflatable boats do not qualify for this exemption.
Buyers must fill out the form by providing their name, address, and driver's license number, along with details about the vehicle or vessel. They must certify that all information is true and correct. After completing the form, buyers should give it to the seller.
Sellers are required to send the completed ST-104-MV form to the Idaho State Tax Commission at the specified address. They should also keep a copy for their records or scan and email it to the designated email address.
If the out-of-Idaho fleet mileage drops below 10% for any reporting period, the buyer must pay use tax on the fair market value of the vehicle or trailer as of the last day of that reporting period.
Yes, falsifying information on the ST-104-MV form is considered a misdemeanor. Additional penalties may apply if the buyer misuses the exemption to evade paying taxes.
Is There Sales Tax in Idaho - Buyers may use this certificate to claim exemptions for aircraft used for business.
For those interested in the proper documentation for their transactions, utilizing a reliable form is key. One such resource is the simple yet effective Trailer Bill of Sale document, which clearly outlines the terms of sale and helps facilitate the transfer of ownership seamlessly.
Court Assistance Office Ada County - The simplicity of the form encourages proactive engagement in collecting debts.
When dealing with vehicle or vessel transactions in Idaho, it's essential to understand the various forms and documents that often accompany the Idaho ST-104 MV form. Each of these documents serves a specific purpose and can help streamline the process of claiming tax exemptions or ensuring compliance with state regulations.
Understanding these documents and their purposes can make the process of buying or selling a vehicle or vessel in Idaho much smoother. Each form plays a vital role in ensuring compliance with state laws and regulations, ultimately protecting both the buyer and seller during the transaction.
ST-104-MV
Idaho State Tax Commission
EFO00115 12-27-2017
SALES TAX EXEMPTION CERTIFICATE - VEHICLE/VESSEL
The buyer must complete this form and give it to the seller when claiming a tax exemption.
Buyer's Name
Seller's Name
Address
City
State
ZIP Code
Phone
Vehicle/Vessel
Year
Make
Model
Hull or Vehicle Identification Number
Description:
OUT-OF-STATE EXEMPTION FOR NONRESIDENTS
This purchase is exempt from sales tax because:
1. This vehicle is:
an automobile
a trailer
a vessel without a motor, 11 feet or more in length
an on-highway mororcycle
a snowmobile
a vessel with a motor regardless of length
a truck
an off highway motorcycle
an all-terrain vehicle (ATV), utility type vehicle (UTV), specialty off-
highway vehicle (SOHV)
and
2. I'm not an Idaho resident and during any 12-month period, I'll limit the storage or use of this vehicle/vessel in Idaho to 90 days or less,
3. I'll take this vehicle to the state or country of
and will immediately license and title it there, if required,
4. Individual buyer's driver's license number is
issued by
, (state or country) or qualifying company/
organization's Employer Identifi cation Number (EIN) is
(see directions on back).
This exemption doesn't apply to truck campers, canoes, paddleboards, kayaks, or infl atable boats or similar watercraft (of any length) sold
without a
motor.
Seller - Send the completed form to the Idaho State Tax Commission, Tax Discovery Bureau, Box 36, Boise, Idaho 83722 and keep a copy for your records or scan and email the completed form to vehicles@tax.idaho.gov.
INTERSTATE CARRIER EXEMPTION
The purchase or lease of this motor vehicle or trailer is exempt from sales tax because:
Truck or Bus
1.This motor vehicle will be immediately registered with a maximum gross weight of more than 26,000 pounds under the International Registration Program (IRP),
2.This vehicle will be part of a registered fl eet of vehicles which will operate _____% of its miles outside of Idaho, and
3.I understand that if the out-of-Idaho fleet mileage drops below 10% for any reporting period, I must pay use tax to the Tax Commission on the fair market value of this motor vehicle as of the last day of the reporting period.
Trailer
1.This on-highway trailer will immediately become part of a fl eet of vehicles reporting under the International Registration Program (IRP), and
2.This fl eet of vehicles will operate _____% of its miles outside of Idaho, and
3.I understand that if the out-of-Idaho fl eet mileage drops below 10% for any reporting period, I must pay use tax to the Tax Commission on the fair market value of this trailer as of the last day of the reporting period.
An operator may have more than one IRP fl eet. Each fl eet is evaluated separately for compliance with the out-of-state mileage requirement.
Seller: Send the completed form along with the application for title and keep a copy for your records.
Buyer: If a vehicle is purchased from an out-of-state dealer or private party, provide completed form to the County Assessor (DMV) when titling/registering the vehicle.
Buyer: Read and sign. I certify that all statements I've made on this form are true and correct to the best of my knowledge. I understand falsifying this certificate to evade paying tax is a misdemeanor. Other penalties may also apply.
Buyer's Signature
Buyer's Name (please print)
Title
Buyer's Federal EIN or Driver's License No. and State of Issue
Date
• This form is valid only if all the information is complete. • The seller must keep a copy of this form. • The blank form may be reproduced.
Instructions for Form ST-104-MV
(Idaho Code Section 63-3622R and Sales Tax Rule 101 & 107)
When a vehicle or vessel is bought by a nonresident for use outside Idaho, it may qualify for an exemption from Idaho sales tax. Truck campers, canoes, paddleboards, kayaks, infl atable boats, or similar watercraft (of any length) sold without a motor don't qualify for this exemption.
To claim an exemption the buyer must complete a Form ST-104-MV (Sales Tax Exemption Certifi cate - Vehicle/Vessel) stating that the vehicle or vessel:
•Will immediately be taken out of Idaho and titled and registered in another state or country (if required), and
•Won't be stored or used in Idaho for more than 90 days in any 12-month period.
Idaho residents can't claim this exemption.
A company/organization qualifi es for this exemption only if it meets all three of the following criteria:
•It's a corporation, partnership, limited liability company, or other organization that isn't formed under the laws of Idaho,
•It's not required to be registered with the Idaho Secretary of State to do business in Idaho,
•It doesn't have signifi cant contacts and consistent operations in Idaho.
Sales of motor vehicles for use in interstate commerce are exempt if:
•The vehicle will be immediately registered with a maximum gross registered weight of more than 26,000 pounds under the International Registration Plan,
•At least 10% of the purchaser's total fl eet mileage is outside of Idaho.
The buyer must complete Form ST-104-MV and acknowledge that, if the fl eet mileage drops below the 10% out-of-state requirement in any subsequent reporting periods, the vehicles will be subject to use tax at that time.
The exemption applies only to purchases of trucks, buses, and trailers, but not their repair or maintenance. However, the sale of a "glider kit" isn't taxable when used to assemble a glider kit vehicle that will be registered in an IRP fl eet and will meet the weight and mileage requirements listed above.
Rule 128 states that if you don't receive an exemption certifi cate from the buyer at the time of sale, the sale is presumed to be taxable. If you receive an exemption certifi cate after the sale, but don't get it within a reasonable length of time, the Tax Commission will review the certifi cate with all other avail- able evidence to determine whether you have clearly proven that the sale was exempt from tax.