Form ST-102
                       Use Tax Exemption Certificate 
                       New Resident
Name
                                                                      Check the box if this is a grantor trust.
Address                                                          City       State           ZIP code

                                 Description of vehicle, vessel, or aircraft
Year      Make                   Model                                Identification number: Vehicle • Vessel • Aircraft

                                   New Resident Exemption Claim
               (Idaho Code section 63-3621 and Idaho Sales and Use Tax Administrative Rule 107)

You can claim an exemption from use tax on personally owned property you bring to Idaho if you owned the 
property at least three months before moving here. The state presumes that property you bought less than 
three months before moving to Idaho was purchased for use in Idaho and doesn’t qualify for exemption. 
Use this form to claim the new resident exemption when titling or registering personal property, such as a 
vehicle, vessel, trailer, camper, RV, or aircraft. 
You can’t claim this exemption if an Idaho resident is listed on this exemption certifcate or on the purchase, 
registration, or title documents.
You can’t claim this exemption if you’re moving back to Idaho after living outside the state temporarily due to a 
job assignment, to attend school, or for a similar reason. 
For the purposes of the new resident exemption, grantor trusts are treated as an individual.

Each individual listed on the purchase, registration, and title documents must be a new Idaho 
resident.
Answer the following questions about this property:                                            Yes                      No
1. Are you a new resident of Idaho?
     If you answered “Yes,” enter the date you moved to Idaho.

2. Did you buy this property at least three months before moving to Idaho?
     If you answered “Yes,” enter the date you bought this property.

3. Is this your personal property (not an asset of a corporation, partnership, LLC, or any 
     other separate entity)?
This exemption applies only if your answers to ALL of the above questions are “Yes.” If you 
answered “No” to any of these questions, you owe tax on the value of the property at the time it entered 
Idaho.

Provide this completed form to claim the exemption when titling or registering your property.

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.
Signature                          Name (please print)                      Phone number

Taxpayer ID Number or driver’s license number and state of issue            Date

EFO00133     07-14-2022