Boats, Trailers, and Other Watercraft
Boats, Trailers, and Other Watercraft:
- Sales by dealers and retailers
- Leases/rentals by dealers and retailers
- Sales by private parties
- Bringing into Idaho
- Leasing or renting out your own
- Donating, giving away; or receiving as a gift or prize
- Repair & winterization
- Sales & services provided on your vessel
- Boat docks
- Keeping records
- Laws and rules
Laws and rules
Learn more about boats, documented vessels, and boat trailers:
- Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits (Idaho Code section 63-3622R, Sales Tax Rules 106 and 107)
- [Motor Vehicles] Definitions (Idaho Code section 49-121)
- Idaho Safe Boating Act (Idaho Code section 67-7003)
- Sales Price (Idaho Code section 63-3613, Sales Tax Rules 043 and 044)
- Retail Sale – Sale at Retail (Idaho Code section 63-3609, Sales Tax Rule 011)
- Certificates for Resale and Other Exemption Claims (Idaho Code section 63-3622, Sales Tax Rule 128)
- Exempt Private and Public Organizations (Idaho Code section 63-3622O), Sales Tax Rule 085)
- Occasional Sales (Idaho Code section 63-3622K, Sales Tax Rule 099)
- Production Exemption (Idaho Code section 63-3622D, Sales Tax Rule 079)
- Labor For New Vehicle Accessories (Idaho Code section 63-3622OO
- Contractors Improving Real Property (Sales Tax Rule 012)
- Contractors/Retailers (Sales Tax Rule 014)
- Rentals or Leases or Real Property (Sales Tax Rule 025)
- Real Property (Sales Tax Rule 067)
- Abolition of Tolls on Government Canals...Non-Federal Interest (33 U.S. Code section (b))
Laws and rules are housed on an external website.
