Form ST-104IC
                            Sales Tax Exemption Certificate
                            Interstate Commerce Vehicles
Buyer’s Name                                                      Seller’s Name

Address                                                           Address

City                           State ZIP Code                     City               State               ZIP Code

Vehicle Year      Vehicle Make                                    Vehicle Model Vehicle Identification Number

                                     Interstate Commerce Exemption
                        (Idaho Code Section 63-3622R and Idaho Sales and Use Tax Administrative Rule 101)
A buyer can claim an exemption from Idaho sales tax on the lease or purchase of a motor vehicle, trailer, or glider kit 
that will be used to assemble a glider kit vehicle, used in interstate commerce when the following requirements are 
met and maintained:
•    The motor vehicle or trailer will be immediately registered under the International Registration Plan (IRP) with a 
     maximum gross registration weight of more than 26,000 pounds, and
•    At least 10% of the purchaser’s total fleet mileage during any reporting period will be outside of Idaho.
You can have more than one IRP fleet.  A fleet can consist of one or more vehicles.  Each fleet is evaluated to 
determine if it meets the mileage requirement.  The purchase of repair parts, supplies and other goods don’t qualify 
for this exemption and are subject to tax.
I’m purchasing a:
     Truck or Bus
        1.  This motor vehicle will be immediately registered with a maximum gross weight of more than 26,000 pounds 
             under the IRP, and
        2.  This motor vehicle will be part of a registered fleet which will operate ________% of its miles outside of Idaho, 
             and
        3.  I understand if the fleet no longer meets the requirements of the exemption, I must pay use tax to the Tax 
             Commission on the fair market value of the fleet as of the last day of the reporting period.
     Trailer
        1.  This on-highway trailer will immediately become part of a fleet of vehicles registered under the IRP, and
        2.  This fleet will operate ________% of its miles outside of Idaho, and
        3.  I understand if the fleet no longer meets the requirements of the exemption, I must pay use tax to the Tax 
             Commission on the fair market value of the fleet as of the last day of the reporting period.
     Glider Kit
        1.  This glider kit will be used to assemble a qualifying glider kit vehicle that will immediately become part of a 
             fleet of vehicles registered under the IRPlan, and
        2.  This fleet will operate ________% of its miles outside of Idaho, and
        3.  I understand if the fleet no longer meets the requirements of the exemption, I must pay use tax to the Tax 
             Commission on the fair market value of the fleet as of the last day of the reporting period.
Seller:  Scan and email the completed form to vehicles@tax.idaho.gov.  Or, send the completed form to the Idaho 
State Tax Commission, Tax Discovery Bureau, PO Box 36, Boise ID 83722-0410.  Keep a copy for your records.
Buyer:  Provide this completed form to the county assessor (DMV) if you bought the vehicle you’re titling/registering 
from an out-of-state dealer or private party.

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 Signature                         Buyer’s Name (please print)           Title

Buyer’s Federal EIN or Driver’s License Number and State of Issue               Date

EFO00302     10-23-2018                                                                                              Page 1