Form ST-104NR
                       Sales Tax Exemption Certificate
                       Nonresident Vehicle/Vessel
Buyer’s name                                             Seller’s name

Address                                                  Address

City                           State       ZIP code      City                          State            ZIP code

Vehicle/vessel year    Vehicle/vessel make             Vehicle/vessel model     Hull or vehicle identification number

                                            Nonresident Exemption
                       (Idaho Code section 63-3622R and Idaho Sales and Use Tax Administrative Rule 107)

A vehicle or vessel that a nonresident purchases in Idaho may qualify for exemption from Idaho sales tax.
Nonresident individuals can claim the exemption if they meet all of the following requirements:
• The intended use of the vehicle/vessel is outside of Idaho, and it won’t require titling in Idaho.
•     It will be taken out of Idaho and immediately registered and titled in another state or country (if required there).
•     It won’t be stored or used in Idaho for more than 90 days in any 12-month period.
•     None of the buyers listed on the purchase, registration, or title documents are Idaho residents.
Nonresident corporations, partnerships, limited liability companies, or other organizations can claim the 
exemption if they meet all the requirements listed above and all of these additional requirements:
• It isn’t formed under the laws of Idaho.
•     None of the buyers listed on the purchase, registration, or title documents are Idaho residents.
Each buyer listed on the purchase, registration, or title documents must complete a separate form. You can’t claim this 
exemption if an Idaho resident is listed on the exemption certificate, purchase, registration, or title documents. Truck 
campers, vessels less than 11 feet sold without a motor, and canoes, kayaks, paddleboards, inflatable boats, or similar 
watercrafts sold without a motor, don’t qualify for this exemption.

Buyer: You must meet all requirements listed above and complete all statements below to claim the exemption.
•     I’m buying a(n):
        Automobile             Snowmobile                                   Vessel without a motor, 11’ or more in length
        Motorcycle             All-terrain vehicle (ATV)                    Vessel with a motor, regardless of length
        Truck                  Specialty off-highway vehicle (SOHV)
        Trailer                Utility type vehicle (UTV)
•     I’m not an Idaho resident, and I’ll limit the storage or use of the vehicle or vessel in Idaho to 90 days or less in any
      12-month period.
•     I’ll take this vehicle to the state or country of _________________________ and immediately register and title it,
      if required.
•     None of the buyers listed on the purchase, registration, or title documents are Idaho residents.
      My nonresident driver’s license number is _________________________ issued by the state or country of
      _________________________, or qualifying company/organization EIN is _________________________.

Seller: Scan and email the completed form and a copy of the driver’s license to vehicles@tax.idaho.gov. Or, send the 
documents to the Idaho State Tax Commission, Tax Discovery Bureau, PO Box 36, Boise, Idaho 83722. Keep a copy 
for your records.

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                                                    Phone number                          Date

EFO00303     12-14-2021