News from the Idaho State Tax Commission:

We’ve posted the newly updated Form ST-102Use Tax Exemption Certificate, New Resident, on our website. We revised this form based on feedback from county assessors and the Idaho Transportation Department.

We removed the requirement for a separate form to be completed by each person listed on the title to a vehicle, vessel, or aircraft. The form still clearly states that each person listed on the title must be a new resident to Idaho.

If you’ve made paper or electronic copies of the previous version of this form, please replace these immediately.

Software Providers: Please update any substitute forms that you have created of this form, and send a copy of the new substitute form for approval to