ST-133CATS
Idaho State Tax Commission
SALES TAX EXEMPTION CERTIFICATE - CAPITAL ASSET TRANSFER AFFIDAVIT
Take this form 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 registered with the county assessor.
Name of Seller/Transferor
Name of Buyer/Recipient
Address
Address
Phone
Zip Code
Phone
Zip Code
Year
Make
Model
Vehicle/Boat Identification Number
Vehicle/boat
Information
I
.
Attach copy of Bill of Sale indicating purchase of business and assets.
BULK SALE OF
ON-GOING BUSI-
NESS Vehicles,
Did the purchase represent all or substantially all of the operating assets of the business?
Boats, RVs,
Yes
No
Snowmobiles,
(If NO, this exemption does not apply.)
Aircraft.
Will the purchaser be continuing this business in a like or similar manner?
Yes
No
(If NO, this exemption does not apply.)
See Back
II
Was sales tax paid by seller or a related party when acquiring the vehicle?
Yes
No
.
CAPITAL ASSET
(If NO, this exemption does not apply.)
SALE, LEASE,
(If YES, provide name of related party who paid tax.
_________________________________)
RENTAL for
MOTOR VE-
Are all owners of the parties involved in this sale related by one or more of the following
HICLES and
categories? Check all that apply.
TRANSPORT
TRAILERS ONLY
PARENT/CHILD
GRANDPARENT/CHILD
BROTHER/SISTER
SAME OWNERS IN EACH BUSINESS
(If all owners do not meet at least one of these categories with respect to each of the other owners,
this exemption does not apply.)
See Back
III
.
CAPITAL ASSET
Was sales tax paid at the time transferor acquired the vehicle?
Yes
No
TRANSFER for
(If NO, this exemption does not apply.)
Vehicles, Boats,
RVs, Snowmo-
Is this vehicle being transferred for anything of value other than a change in equity
biles, Aircraft
(increase/decrease of shares/ownership)?
Yes
No
(If YES, this exemption does not apply.)
If this transaction is between corporations. See back for relationship requirements.
See Back
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. I understand the
Tax Commission may request documents to support the claims made on this form.
Seller's/Transferor's Signature
Buyer's/Recipient's Signature
Date
Date
Title, if applicable
Title, if applicable
EFO00197
5-26-09