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Idaho Form ST-109 is Boat Registration Sales Tax Affidavit. Anyone transferring or obtaining a new boat registration is required to file Form ST-109. The form verifies to the Idaho State Tax Commission that sales tax is owed and paid or not owed and not payable because the boat was purchased out-of-state and sales tax already was paid to an out-of-state dealer.

For more information, call the Commission at 1-800-972-7660 or (208) 334-7660. Visit their website at tax.idaho.gov.

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