Idaho State Tax Commission

Motor Vehicles – Dealers

Sales tax is due on the sale, lease, and rental of motor vehicles when they're sold in Idaho unless a valid exemption applies.

This guide explains sales and use tax requirements for motor vehicle dealers.

See the separate guides for:

Motor vehicle defined

A motor vehicle is a vehicle that is registered or required to be registered for use on public roads. This includes:

  • Cars
  • Buses
  • Trucks
  • On-highway motorcycles
  • Recreational vehicles, such as
    • Motor homes
    • Fold-down camping trailers
    • Fifth-wheel trailers
    • Travel trailers
    • Park model recreational vehicles (new and used) (Read more about PMRVs on Form ST-108PM)
Motor vehicles don't include:
  • Snowmobiles
  • Boats
  • Aircraft
  • All-terrain vehicles, utility type vehicles, and specialty off-highway vehicles
  • Specialty off-highway motorcycles when not used on public roads
  • Modified park model recreational vehicles

Page last updated February 25, 2019. Last full review of page: October 25, 2018.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.