Form ST-133GT
                             Use Tax Exemption Certificate 
                             Gift Transfer Affidavit
Recipient’s Name                                                 Donor’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

                 Gift Transfer Affidavit for Titled and/or Registered Vehicles, Vessels, and RVs
                               (Idaho Sales and Use Tax Administrative Rule 107)

Complete this form to claim an exemption from tax when a vehicle, vessel, camper, trailer, or recreational vehicle 
is being transferred/received as a gift.  To qualify, the donor and the recipient can’t at any time exchange money, 
services, or property with regard to gift.

If the donor is unable to sign this form, the recipient can:
     •  Provide a letter signed by the donor stating the item being transferred is a gift,
        or
     •  Provide the title marked as a gift and signed by the donor.

Answer the following questions about this sale:                                                         Yes                No
     1.  Is there a business relationship between the recipient and the donor?
        If you answered “yes,” describe the circumstances below:

     2.  Is the recipient performing any services, contractual or otherwise, in exchange for this gift?
     3.  Is the recipient transferring anything of value (including tangible personal or real property) 
        to the donor in exchange for this gift?

     4.  Is the recipient accepting or assuming any debts or liabilities belonging to the donor of the 
        gift?
If you answered “yes” to question 2, 3, or 4, this exemption doesn’t apply and recipient owes tax on the value 
of the gift.
This form must be completed and furnished to the county assessor (DMV) along with the title and/or registration to the 
item being transferred.  The donor/recipient must keep a copy of the completed form.

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.
Recipient’s Signature                     Date                   Donor’s Signature                      Date

Recipient’s Telephone Number                                     Donor’s Telephone Number

Taxpayer ID Number or Driver’s License Number and State of Issue Taxpayer ID Number or Driver’s License Number and State of Issue

EFO00300     10-23-2018                                                                                                          Page 1