Form ST-109
                            Off-Highway Vehicle or Vessel 
                            Registration Sales Tax Affidavit
Idaho imposes a use tax on the storage, use, or other consumption of tangible personal property in Idaho on which you 
didn’t pay sales tax, unless an exemption applies. Use this form to determine if you owe tax on your off-highway vehicle 
or vessel when you first register it.
Section A 
Buyer’s name                                                 Seller’s name

Buyer’s address                       Phone number           Seller’s address                                                                      Phone number

City                            State ZIP Code               City                                   State                                          ZIP Code

                                      Vehicle or Vessel Information
Year            Make                  Model                                                 Identification number

Section B
1. Total sales price ............................................................................................................................ $
2. Trade-in allowance: Enter an amount here only if traded the item in to a dealer or retailer
                       Item                                                    Amount .......................... $
3.   Net taxable sales price (Line 1 minus line 2) ................................................................................ $
4. Idaho sales tax due (Apply current tax rate to line 3) ...................................................................       $
5. a.  Sales tax paid to an Idaho dealer or retailer ............................................. $
     b. Sales tax paid to another state – Name of state                                     $
6.   Idaho Tax Due: Subtract line 5a or 5b from line 4. If equal to or less than zero, enter zero ........                          $
                If you paid sales tax to an Idaho dealer or retailer, stop here and sign in section D.
Section C
Check appropriate box.
I owe the tax because:
     The seller didn’t collect tax. I’ll remit the tax due directly to the Tax Commission within 15 days.
     The seller charged me another state’s sales tax that was less than the amount due to the State of Idaho. I’ll provide 
     a copy of the sales invoice and pay the amount due on line 6 to the county assessor (DMV) when I apply for title. If 
     I’m not required to title, I’ll pay the amount directly to theTax Commission within 15 days. Find titling information at 
     dmv.idaho.gov.
     Other

I don’t owe the tax because:
     The seller charged me another state’s sales tax that was greater than or equal to the amount due to the State of 
     Idaho. I’ll provide a copy of the sales invoice to the Tax Commission within 15 days. 
     Other
Find exemption information at tax.idaho.gov/salesusehub.
Section D
By signing this form, I certify that the statements I made   Buyer’s signature                                                                     Date
on this form are true and correct. I know that submitting 
false information can result in criminal and civil penalties.

                                                             Vendor ID                                                                             Date
                            Vendor complete this portion. >
                                                             Idaho State Tax Commission
Buyer return a copy of this form and the sales invoice,      Tax Discovery Bureau
along with any required documentation or payment to:         PO Box 36
                                                             Boise ID 83722
Original – Buyer’s Receipt
Copy to – Buyer forwards with check or documents required to Idaho State Tax Commission 
Copy to – Vendor forwards to Idaho Department of Parks and Recreation with registration copy
EFO00165     07-14-2020