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Form ST-133CATS
Sales Tax Exemption Certificate
Capital Asset Transfer or Sale
Idaho Code section 63-3622K and Idaho Sales and Use Tax Administrative Rule 099
Complete this form to claim exemption from tax when a business vehicle, vessel, or aircraft is being transferred as a part
of the bulk sale of an ongoing business or as the sale, lease, or transfer of a capital asset. Bring the completed form to
the county assessor (DMV) along with the title and registration for the asset being transferred.
Name of buyer or recipient Name of seller or transferor
Address Phone number Address Phone number
City State ZIP Code City State ZIP Code
Vehicle, Vessel, or Aircraft Information
Year Make Model Identification number: vehicle, vessel, or aircraft
I. Bulk Sale of Ongoing Business — Vehicles, Vessels, RVs, Snowmobiles, Aircraft
Include a copy of bill of sale showing the purchase of the business and a list of assets.
Did the purchase represent all or most of the operating assets of the business? ........................... Yes No
If No, this exemption doesn’t apply.
Will the buyer continue this business in a similar manner? ............................................................. Yes No
If No, this exemption doesn’t apply.
II. Capital Asset Sale, Lease, Rental — Motor Vehicles and Transport Trailers Only
Was sales or use tax paid by the seller or transferor when they acquired the asset? ..................... Yes No
If Yes, provide name of the seller or transferor who paid tax.
If No, this exemption doesn’t apply.
Are all parties involved in this sale related by one or more of the following categories?
Check all that apply.
Parent/Child Grandparent/Child Brother/Sister
Same owners in each business (see instructions)
This exemption doesn’t apply unless all owners meet at least one of these categories with respect to each of the
other owners.
III. Capital Asset Transfer — Vehicles, Vessels, RVs, Snowmobiles, Aircraft
Did the transferor pay sales or use tax when the asset was acquired? .......................................... Yes No
If No, this exemption doesn’t apply.
Is this asset being transferred for anything of value other than a change in equity?
Increase/decrease of shares/ownership? ...................................................................................... Yes No
If Yes, this exemption doesn’t apply.
See instructions if this transaction is between corporations.
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.
Buyer’s or Recipient’s signature Date Seller’s or Transferor’s signature Date
Title, if applicable Title, if applicable
EFO00197 08-21-2020
