Idaho ITD 3738 — Bill of Sale

About ITD 3738

Official name: Idaho Form ITD 3738 — Bill of Sale for a Vehicle or Vessel

Issued by: Idaho Transportation Department

Purpose: Documents a private vehicle sale in Idaho. Establishes the sale price for 6% Idaho sales tax calculation; accompanies the title at the DMV.

When required: The buyer presents ITD 3738 at the county DMV office when transferring the title. The Idaho State Tax Commission requires an original bill of sale signed by buyer and seller as proof of the sales price, and the title application must be filed within 30 days of the transfer to avoid a $20 late-filing penalty.

What ITD 3738 is

ITD 3738 is the Idaho Transportation Department's one-page bill of sale for a vehicle or a vessel. The edition we read is Rev. 10/23. The seller and the buyer each sign their own statement on it.

In Idaho the bill of sale is also the tax record. The Idaho State Tax Commission says the seller writes the total sales price on it, both of you sign, and the buyer shows the original as proof of the price when the county collects sales tax.

What it asks for

• The vehicle: VIN or hull number, title number, year, make, model, weight, and full length and width. A second VIN is asked for most motor homes and must be entered for double-wide mobile and manufactured homes.
• Any brand on the vehicle: rebuilt, salvage, previous brand, reconstruct, repaired or other.
• The odometer reading, with no tenths, marked as actual miles, not actual, exceeds mechanical limits, exempt, or no odometer.
• The seller: full legal printed name, physical and mailing address, and a daytime phone number.
• The buyer: full legal printed name, Idaho driver's license number (or SSN, or EIN for a business), addresses and phone.
• The true selling price, the sale date, and the new lienholder or the word "None".

What each side signs

• The seller sells the vehicle for the price shown, certifies the odometer reading, and confirms they told the buyer about every known brand.
• The seller also agrees to file a release of liability within five days of delivering the vehicle. ITD lists a $3.50 fee for that filing.
• The seller's statement warns that a false price, name or address on the form is a felony under Idaho Code 49-518(5).
• The buyer confirms they saw the odometer statement and must apply for title within 30 days, whether or not the vehicle is registered.

Titling it: deadline, papers and fees

• File at a county assessor's motor vehicle office within 30 days of the transfer, or pay a $20 late-filing penalty.
• Bring the title signed off by the seller and released by any lienholder, an odometer disclosure for vehicles newer than 2010 under 16,000 lbs, and the fees.
• A VIN inspection is needed if the vehicle comes from another state or was never titled in Idaho. A police officer, DMV employee, military police officer or licensed Idaho dealer can do it.
• The title fee is $14 plus a county admin fee. In Ada County, for example, the total is $21.
• If you cannot get a properly released title, ITD says a bill of sale can be used instead, with extra steps set out in its Conditional Title Statement of Facts.

How the sales tax works

• Idaho's sales tax rate is 6%. On a private sale it is charged on the total sales price.
• The county assessor or ITD collects it when you apply for the Idaho title.
• A private sale gets no trade-in allowance.
• In a vehicle swap or barter, each vehicle needs its own bill of sale stating the value traded, and tax is due on each one.

What to Include in an Idaho Bill of Sale

A complete bill of sale usually includes:

• Seller name, address
• Buyer name, address
• Year, make, model
• VIN or HIN
• Odometer reading
• Sale price
• Date of sale
• Seller signature