Form ST-134NR
                            Sales Tax Exemption Certificate
                            Aircraft – Nonresidents
Buyer’s name                                                  Seller’s name

Address                                                       Address

City                        State ZIP Code                    City                  State                ZIP Code

Year         Make                 Model                               Serial number                N-Number

                                              Nonresident Exemption
                       (Idaho Code section 63-3622GG and Idaho Sales and Use Tax Administrative Rule 037)

The sale or lease of an aircraft to a nonresident in Idaho might qualify for exemption from Idaho sales tax. 

Nonresident individuals can claim the exemption if they take the aircraft from the point of delivery to a point outside of 
Idaho and won’t use it in Idaho for more than 90 days in any 12-month period.  

A nonresident corporation, partnership, limited liability company (LLC), or other organization that meets the 
requirements listed above can claim the exemption if it also meets all of these additional requirements:
•     It isn’t formed under the laws of Idaho.
•     It isn’t required to be registered with the Idaho Secretary of State to do business in Idaho.
•     It doesn’t have significant contacts with Idaho and doesn’t have consistent operations in Idaho.

An LLC or other legal entity that an Idaho resident forms under the laws of another state primarily for the purpose of 
purchasing and owning one or more aircraft isn’t a nonresident and can’t claim this exemption.

Repair parts that an FAA-approved Idaho repair station installs on a nonresident’s aircraft qualify for exemption. This 
includes parts that are installed under a qualifying warranty.
Aircraft kits and hang gliders don’t qualify for exemption. 

Buyer: Use this form if you’re buying, leasing, or having repairs made to an aircraft in Idaho and meet all requirements 
listed above to claim the exemption. You also must complete one of the following statements:

•     My nonresident driver’s license number is __________________________________ issued by the state or country
      of _______________________.

• My corporation, partnership, limited liability company (LLC), or other organization was formed under the laws
      _______________________ and my EIN is ________________________.

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. I understand that the aircraft will be taxable in Idaho if the storage 
or use of the aircraft in Idaho exceeds 90 days in a 12-month period.
Buyer’s name (please print)                                   Buyer’s signature

Title                                                         Phone number                  Date

EFO0032     507-09-2020