This guide explains how Idaho sales and use tax laws apply to the transportation industry. It includes how Idaho taxes apply to sales and purchases that transportation companies make. This guide also covers exemptions, requirements for keeping records for sales and use taxes, and filing returns.
Motor Vehicles
For motor vehicle dealers and private party sales
Off-Highway Vehicles
For snowmobiles, ATVs, UTVs, SOHVs, and motorbikes
Watercraft
For boats, trailers, and other watercraft
Aircraft
For aircraft registration and taxes
Ground, Air, Rail
For ground, air, and railroad businesses
IRP
For vehicles registered under the International Registration Plan (IRP)