Idaho State Tax Commission

Boats, Trailers, and Other Watercraft

Boats and trailers brought into Idaho

Sales tax might be due if you bring a motor vehicle or motorized vessel into Idaho.

Individuals

You might need to pay use tax on a boat or trailer that you bought outside of Idaho but intend to use inside the state.

When tax is due

• You're an Idaho resident
  Note: You might be able to reduce the amount of Idaho tax if you paid sales tax in another state. Keep your receipt.
• You owned a boat or trailer for less than three months before moving to Idaho
• You're a member of the military, temporarily stationed in Idaho (Exceptions: See immediately below.)

When tax isn't due

• You're a new Idaho resident and you owned or acquired the boat or trailer more than three months before moving to the state
• You're an active member of the military, with a home of record other than Idaho, and either of the following is true:
  • You owned or acquired the boat or trailer before you received orders to transfer to Idaho
  • You owned or acquired the boat or trailer more than three months before moving to Idaho
  
  Note: The shorter time period applies.

You must provide a completed Form ST-102NM, Use Tax Exemption Certificate – Nonresident Military, when you register the boat or trailer in Idaho.

Businesses

You owe tax on boats and trailers you own and move into Idaho if both of the following are true:

• They're titled in the name of a business entity
• Any sales tax you paid was less than Idaho's sales tax rate

You owe tax on the fair market value of the boat or trailer when you first use it in Idaho.

Tax you properly paid to another state can offset the tax you owe in Idaho with credit for sales tax paid to that state.

Special rules apply to transient equipment. (See Sales Tax Rule 073.)

Page last updated July 22, 2019. Last full review of page: July 22, 2019.