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While the Idaho sales tax of 6% applies to most transactions, there are certain items that may be exempt from taxation....Other tax-exempt items in Idaho. CategoryExemption StatusManufacturing and MachineryRaw MaterialsEXEMPTUtilities & FuelEXEMPT *Medical Goods and Services16 more rows
A gift isn't subject to sales tax because you didn't buy it. However, you must complete an Idaho Sales Tax Exemption Certificate, Form ST-133, Section II, and give the completed form to the clerk when you title and register the vehicle.
Giving a boat or trailer to a person A boat or trailer qualifies as an exempt gift if all of the following apply: You, as the giver, don't receive services or anything of value for the boat or trailer. Your relationship with the recipient supports the basis for a gift.
You must pay sales or use tax on the sales price of the motor vehicle unless you have an exemption. The sales price is the amount you paid for the motor vehicle. You must provide a bill of sale or receipt as proof of the sales price when titling your motor vehicle in Idaho.
Complete the transfer section on the back of the title. The person giving the vehicle will be required to provide his or her signature, driver's license information and odometer information for the vehicle at the time of the gift. The person receiving the car must fill out the buyer portion of the title.
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BILL OF SALE. Applicants must provide a bill of sale from the seller, unless the vessel was acquired prior to January 1, 2000, and was registered in the applicant's name. The bill of sale must include the vessel description, sales price, buyer's full legal name, original signature of seller, and date.
The process is the same as registering a regular car or truck. To register your boat trailer, it must belong to an Idaho resident or business or, if it belongs to an out-of-state resident, must remain in Idaho and be used in Idaho only, and must be titled in Idaho.
Complete the transfer section on the back of the title. The person giving the vehicle will be required to provide his or her signature, driver's license information and odometer information for the vehicle at the time of the gift. The person receiving the car must fill out the buyer portion of the title.
When you give away a motor vehicle that qualifies as an exempt gift: Give the recipient a completed Form ST-133GT, Use Tax Exemption Certificate \u2013 Gift Transfer Affidavit, with your signature. The recipient must also sign the form and present it when they register the motor vehicle.
You don't have to pay sales tax because you didn't buy the car. However, you must fill out Idaho Sales Tax Exemption Certificate, Form ST-133, Section II, and give the completed form to the clerk when you title and register the car. The organization (car dealership, radio station, corporation, etc.)

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