Sales tax is due on the sale, lease, and rental of motor vehicles when they’re sold in Idaho unless a valid exemption applies.
Basics Guide
Sales Price
What is the motor vehicle sales price for a dealer?
Leasing
Leasing or renting a motor vehicle
Exemptions
Defaults
Defaults and repossessions on motor vehicle loans
Donating
Donating or loaning a motor vehicle
In Your Business
Using motor vehicles in your business
Buying for Resale
Buying motor vehicles for resale