This guide explains Idaho’s sales and use tax laws for IRP registrants. The guide describes motor vehicles, trailers, and glider kits that you can buy tax free under the IRP exemption. It also covers what you must pay tax on, and the requirements for keeping sales and use tax records and for filing returns.
Defining an IRP fleet
A fleet is one or more vehicles registered under the International Registration Plan (IRP).
- The fleet must have at least one qualifying motor vehicle. The motor vehicle must have a maximum gross weight of at least 26,000 pounds.
- The rest of the fleet can consist of a mixture of motor vehicles, trailers and glider-kit vehicles.
An individual or company can have more than one fleet.