Idaho Use Tax Exemption Certificate New Resident or Military

Use Tax Exemption Certificate New Resident or Military
Form ST-102, Use Tax Exemption Certificate New Resident
Form ST-102
Use Tax Exemption Certificate
New Resident
Name

Check the box if this is a grantor trust.

Address

City

State

ZIP Code

Description of vehicle, vessel, or aircraft
Year

Make

Model

Identification number: vehicle, vessel, or aircraft

New Resident Exemption Claim
(Idaho Code section 63-3621 and Idaho Sales and Use Tax Administrative Rule 107)
You can claim an exemption from use tax on personally owned property you bring to Idaho if you owned the property
at least 90 days before moving here. The state presumes that property you bought less than 90 days before moving to
Idaho was purchased for use in Idaho and doesn’t qualify for exemption.
Use this form to claim the new resident exemption when titling or registering personal property, such as a vehicle, vessel,
trailer, camper, RV, or aircraft.
You can’t claim this exemption if an existing Idaho resident is listed on this exemption certificate or on the purchase, title
or registration documents.
You can’t claim this exemption if you’re moving back to Idaho after living outside the state temporarily due to a job
assignment, to attend school, or for a similar reason.
For the purposes of the new resident exemption, grantor trusts are treated as an individual.
Each individual listed on the purchase, title, and registration documents must be a new Idaho resident.
Answer the following questions about this property:

Yes

No

1.	 Are you a new resident of Idaho?
If you answered “Yes,” enter the date you moved to Idaho.
2.	 Did you purchase this property at least 90 days before moving to Idaho?
If you answered “Yes,” enter the date you purchased this property.
3.	 Is this your personal property (not an asset of a corporation, partnership, LLC, or any other
separate entity)?
This exemption applies only if your answers to ALL of the above questions are “Yes.” If you answered “No” to
any of these questions, you owe tax on the value of the property at the time it entered Idaho.
Provide this completed form to claim the exemption when titling or registering your property.

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.
Signature

Name (please print)

Taxpayer ID number or driver’s license number and state of issue
EFO00133

08-07-2023

Phone number
Date