Form ST-133CATS
                                 Sales Tax Exemption Certificate
                                 Capital Asset Transfer or Sale
                     Idaho Code section 63-3622K and Idaho Sales and Use Tax Administrative Rule 099
Complete this form to claim exemption from tax when a business vehicle, vessel, or aircraft is being transferred as a part 
of the bulk sale of an ongoing business or as the sale, lease, or transfer of a capital asset. Bring the completed form to 
the county assessor (DMV) along with the title and registration for the asset being transferred.
Name of buyer or recipient                                   Name of seller or transferor

Address                                 Phone number         Address                                                          Phone number

City                             State  ZIP Code             City                               State                         ZIP Code

                                       Vehicle, Vessel, or Aircraft Information
Year                   Make                            Model                     Identification number: vehicle, vessel, or aircraft

I. Bulk Sale of Ongoing Business — Vehicles, Vessels, RVs, Snowmobiles, Aircraft
Include a copy of bill of sale showing the purchase of the business and a list of assets.

Did the purchase represent all or most of the operating assets of the business? ...........................                   Yes     No
If No, this exemption doesn’t apply.

Will the buyer continue this business in a similar manner? .............................................................      Yes     No
If No, this exemption doesn’t apply.

II. Capital Asset Sale, Lease, Rental — Motor Vehicles and Transport Trailers Only

Was sales or use tax paid by the seller or transferor when they acquired the asset? .....................                     Yes     No
If Yes, provide name of the seller or transferor who paid tax.
If No, this exemption doesn’t apply.

Are all parties involved in this sale related by one or more of the following categories?
Check all that apply.
        Parent/Child             Grandparent/Child     Brother/Sister
        Same owners in each business (see instructions)
This exemption doesn’t apply unless all owners meet at least one of these categories with respect to each of the 
other owners.

III. Capital Asset Transfer — Vehicles, Vessels, RVs, Snowmobiles, Aircraft

Did the transferor pay sales or use tax when the asset was acquired? ..........................................               Yes     No
If No, this exemption doesn’t apply.

Is this asset being transferred for anything of value other than a change in equity?
Increase/decrease of shares/ownership? ...................................................................................... Yes     No
If Yes, this exemption doesn’t apply.
See instructions if this transaction is between corporations. 

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 or Recipient’s signature        Date                 Seller’s or Transferor’s signature                               Date

Title, if applicable                                         Title, if applicable

EFO00197     08-21-2020

                     Form ST-133CATS — Instructions
                     Sales Tax Exemption Certificate
                     Capital Asset Transfer or Sale

General. Complete this form to claim exemption        III. Capital Asset Transfer
from tax when an asset is being transferred as part   (Idaho Code section 63-3622K(3) and IDAPA
of the bulk sale of an ongoing business or as the     35.01.02.099)
sale, lease, or transfer of a capital asset. The form 
is valid only if all information is complete.         Use this section of the form to claim a sales tax
                                                      exemption when transferring an asset to or from a
This form must be completed and provided to the       business for nothing of value other than a change
county assessor (DMV) along with the title and        in equity (increase or decrease of stock or partner’s
registration for the asset being transferred.         equity).
                                                      The transferor must have correctly paid sales or use
I. Bulk Sale of Ongoing Business
                                                      tax before this transfer. If the transfer is between
(Idaho Code section 63-3622K(5) and IDAPA
                                                      corporations, the relationship must be as follows:
35.01.02.099)
                                                              • Parent Corporation to subsidiary*
Use this section of the form to claim a sales tax
exemption for assets that are included in the sale            • Subsidiary Corporation to parent or another
of a business when the new owner will continue to             subsidiary
operate the business.
This exemption applies to vehicles, motor vehicles,   *The parent corporation must own at least 80% of
vessels, RVs, snowmobiles, and aircraft.                      subsidiaries.

II. Capital Asset Sale, Lease, Rental
(Idaho Code sections 63-3622K(4), 63-3622HH, and 
IDAPA 35.01.02.099)
Use this section of the form to claim a sales tax 
exemption when a motor vehicle or transport trailer 
is sold, leased, or rented to either of the following:
    • Related businesses for which all of the 
    outstanding stock, equity or interest of the 
    transferor are the same as the transferee.
    • A member of the same family related
    by blood or marriage within the second
    degree (parent/child, grandparent/child, brother/
    sister - not aunts, uncles, cousins).
The seller or lessor must have correctly paid 
sales/use tax before this sale/lease.

This exemption doesn’t apply to aircraft, vessels, 
snowmobiles, off-highway vehicles, travel 
trailers, or park model recreational vehicles.

                                                  Contact us:
                          In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                                     Hearing impaired (TDD) (800) 377-3529
                                              tax.idaho.gov/contact
EIN00102 08-21-2020