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:
- On-highway motorcycles
- Recreational vehicles, such as
- 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:
- 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