Form ST-134AC
                            Sales Tax Exemption Certificate
                            Aircraft – Exempt Use
Buyer’s name                                              Seller’s name

Address                                                   Address

City                        State        ZIP Code         City                 State                             ZIP Code

Year         Make                        Model                   Serial number                                   N-Number

                                               Aircraft – Exempt Use
                       (Idaho Code section 63-3622GG and Idaho Sales and Use Tax Administrative Rule 037)

Complete this form to claim exemption from Idaho sales tax when you’re buying, leasing, or repairing aircraft that is 
or will be used primarily in one of the following exempt activities. Repair parts for aircraft primarily used in exempt 
activities also are exempt. 

The aircraft is or will be used in the following activity:
        Agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife 
        conservation.

        Air ambulance services. 

        Air tactical group supervisor platform under contract with a government entity for wildfire activity
        (limited to fixed-wing aircraft).

        Passenger or freight services for hire as a common carrier (limited to airlines, air freight companies, and charter 
        services). Aircraft used for recreational flights or logging don’t qualify for this exemption.

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 I could owe use tax on the aircraft if the primary 
use of the aircraft changes.
Buyer’s name (please print)                               Buyer’s signature

Title                                          Buyer’s federal EIN or driver’s license number and state of issue Date

EFO00324     07-09-2020