Form ST-108TR
                            Occasional Sale Exemption Certificate
                            Office Trailer and Transport Trailer
Buyer’s name                                                  Seller’s name

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

City                        State  ZIP Code                   City                        State          ZIP Code

                                   Occasional Sale Exemption
                (Idaho Code section 63-3622K and Idaho Sales and Use Tax Administrative Rule 99)

You can claim an exemption from sales or use tax for an office trailer or transport trailer if you bought the trailer from 
an occasional seller. An occasional seller is someone who hasn’t made more than one other sale of tangible personal 
property in the last 12 months, isn’t a dealer, and doesn’t have an Idaho seller’s permit.

Use this form to claim the occasional sale exemption when titling or registering your office trailer or transport trailer.

                                                Trailer Information
Purchase date                                                 Purchase price

Year                   Make                             Model                       Identification number

Check the appropriate box.
                                   Office trailer                Transport trailer (utility, horse, semi, etc.)

Seller’s statement
By signing this form, I certify that all the following statements are true and correct.
•    I sold this office trailer or transport trailer to the buyer listed above
•    I’ve made no more than one other sale of any tangible personal property within the last 12 months
•  I’m not a dealer and don’t have a dealer’s license or Idaho seller’s permit

I know that submitting false information can result in criminal and civil penalties. 

Signature                                            Driver’s license number              Date

Buyer
Provide this completed form to the county assessor (DMV) when titling or registering the trailer. Your financial institution 
may request a copy of this completed form.

Signature                                            Driver’s license Number              Date

                Original – Buyer’s Receipt    | Copy to – County Assessor    | Copy to – Financial Institution
EFO00281     04-30-2020