How to fill out Idaho ST-133GT

The Tax Commission's test of whether a gift is really a gift. Four questions, and three of them are traps: answer yes to any of the last three and the exemption evaporates and the recipient owes use tax on the value of the vehicle. The standard is absolute rather than proportionate - to qualify, the donor and the recipient can't at any time exchange money, services, or property with regard to the gift - so a token dollar, a fortnight of help with the fencing, or an outstanding loan the recipient takes over all end it. Unlike the family-sale certificate, this one is not limited to relatives, and it covers vessels, campers, trailers and recreational vehicles as well as cars.

Written against ST-133GT (EFO00300 07-24-2023), issued under Idaho Sales and Use Tax Administrative Rule 107. Both of you sign this one, and both of you keep a copy - the form says the donor and recipient must keep a copy of the completed form. It goes to the county assessor's motor vehicle office along with the title, not to the Tax Commission, and the recipient still applies for the title inside thirty days like anybody else.

Two documents, and they are not the same thing. Take the blank ST-133GT from the tax.idaho.gov copy so you get the revision that is current today, then print our ST-133GT guide and keep it beside you while you fill theirs in.

Step 1 · the form itself Blank ST-133GT — Use Tax Exemption Certificate, Gift Transfer Affidavit PDF at tax.idaho.gov · new tab Step 2 · how to fill it in Our filled-in ST-133GT guide PDF · print and keep beside you

Filled in

What a completed one looks like

This is the actual ST-133GT, rendered from the PDF the Idaho Transportation Department, Division of Motor Vehicles publishes and completed end to end: letterhead, every field, and the blocks at the foot.

Amber — you write it
Grey — not yours to fill
Numbered — explained below

Idaho Form ST-133GT, Gift Transfer Affidavit, filled in for a 2007 Toyota Corolla, vehicle identification number 1NXBR32E57Z815043, given by Curtis A. Yarnell of Pocatello to Jonah T. Yarnell of Rexburg, with question one answered no and questions two, three and four all answered no. — Four questions and four answers of no, which is what a genuine gift looks like on this sheet. The free-text block under question one is washed grey because it is only used when the answer there is yes - a business relationship has to be described, not merely admitted.

Field by field

Every line, in the order you meet it

1
You fill this in
Test it against the four questions first
Business relationship, services, anything of value, any debt assumed. Three of the four are fatal.
Watch out: Do this before you sign the title. Discovering at the counter that the recipient is taking over the loan turns a free transfer into a taxable one.
2
You fill this in
Fill in both columns
Recipient on the left, donor on the right, with addresses.
Watch out: Donor is the word this form uses for you. Everywhere else in this section you are the seller.
3
You fill this in
Describe the vehicle
Year, make, model and the hull or vehicle identification number.
Watch out: This one covers vessels, campers, trailers and RVs too, which is why the box is labelled hull or vehicle identification number.
4
You fill this in
Answer question 1 honestly, then explain it
A business relationship is not automatically fatal, but it has to be described in the block underneath.
Watch out: Yes with no explanation reads as a yes to the questions that are fatal. Write the circumstances out.
5
The buyer fills this in
Both of you sign
Recipient and donor, each with a date, a phone number and an identifier.
Watch out: Unlike a bill of sale there is no order to this - but neither signature is optional, and the certification is the same one on every Tax Commission form.
6
You fill this in
Then do everything else you would do in a sale
Assign the title, take the plates and the registration card, and file the release of liability inside five days.
Watch out: Section 49-526 talks about a sale or transfer. Giving a car away is a transfer, and the five-day notice is what keeps the next owner's parking tickets out of your name.

At a glance

What goes where

On the form	What to put in it
Recipient's name, Address, City, State, ZIP Code	The left-hand column - whoever is receiving the vehicle.
Donor's name, Address, City, State, ZIP Code	The right-hand column. The word donor is the form's, and it is the seller's box in every other document in this section.
Vehicle/Vessel year, make, model, Hull/Vehicle identification number	One rule of four boxes.
Question 1 - Is there a business relationship between the recipient and the donor?	Yes or no, with a free-text block underneath headed if you answered yes, describe the circumstances below.
Question 2 - Is the recipient performing any services, contractual or otherwise, in exchange for this gift?	Yes or no.
Question 3 - Is the recipient transferring anything of value (including tangible personal or real property) to the donor in exchange for this gift?	Yes or no.
Question 4 - Is the recipient accepting or assuming any debts or liabilities belonging to the donor of the gift?	Yes or no.
Recipient's signature and Date; Donor's signature and Date	Two rules side by side under the certification that the statements are true and that false information can result in criminal and civil penalties.
Recipient's phone number and Donor's phone number	One each.
Taxpayer ID number or driver's license number and state of issue, for each	The identifier boxes at the foot of both columns.

What gets this one rejected

•A yes to question 2, 3 or 4. The form draws the line itself: 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.
•A lien the recipient is taking over. That is question 4, and the FAQs put it the same way - there can be no assumed indebtedness, and a prior lien on the donor's title cannot remain on the recipient's title.
•The donor staying on the new title as lienholder. Named in the FAQs as a disqualifier in its own right.
•A nominal price. A gift with a dollar attached is a sale with a dollar attached, and the sales tax is worked from value rather than from what was written down.
•Question 1 answered yes with the explanation block left empty. The form asks for the circumstances in writing, not just the admission.

Rules that decide whether it is accepted

•It covers more than cars. The heading is Gift Transfer Affidavit for Titled and/or Registered Vehicles, Vessels, and RVs, and the text adds campers and trailers - all of which the family-sale certificate excludes.
•A donor who cannot sign has two alternatives. The form allows the recipient to provide a letter signed by the donor stating the item being transferred is a gift, or to provide the title marked as a gift and signed by the donor.

Every line here was read off ST-133GT (EFO00300 07-24-2023) itself — the PDF is here — and off the Idaho Transportation Department, Division of Motor Vehicles pages. This is plain-language help with a form, not legal advice, and where our wording and the agency's differ, theirs governs.

Back to all Idaho seller paperwork, or what selling a car in Idaho involves.

How to fill out Idaho ST-133GT

What a completed one looks like

Every line, in the order you meet it

Test it against the four questions first

Fill in both columns

Describe the vehicle

Answer question 1 honestly, then explain it

Both of you sign

Then do everything else you would do in a sale

What goes where

What gets this one rejected

Rules that decide whether it is accepted

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