Taxing an IRP Fleet

The reporting period for each year is July 1 through June 30. You must report your IRP fleet’s total state-by-state mileage during the reporting period. Use Idaho Transportation Department’s IRP Idaho Schedule B.

If an IRP fleet’s total mileage outside of Idaho drops below 10 percent for any reporting period, you owe use tax. You must pay use tax on the fair market value of any motor vehicle, trailer or glider kit that you bought exempt for that fleet. Calculate the fair market value of those vehicles as of the last day of the reporting period (June 30). You must pay the use tax to the Tax Commission.

Taxing items you use in business

If you’re an IRP registrant, you must pay tax on repair parts, supplies and other business items you buy.

If you’re an IRP registrant that’s also a common carrier, you can buy items exempt in Idaho if all of the following apply:

  • You use your own vehicles to ship the goods outside Idaho.
  • You use the goods outside Idaho in your business as a common carrier.
    Examples:
    • Shipping materials you use to move household goods
    • Shipping materials you use to ship packages
    • You have a bill of lading showing that you shipped the goods out of state.