Idaho State Tax Commission

Off-Highway Vehicles

Snowmobiles, All-Terrain Vehicles, Utility-Type Vehicles and Motorbikes, etc.

Sales or use tax is due on the sale, lease, rental, transfer, donation or use of off-highway vehicles in Idaho unless a valid exemption applies. This guide explains sales and use tax requirements for buyers and sellers of off-highway vehicles that are used on public roads or off road. This guide applies to the following transactions:

  • Sales and leases by Idaho dealers and retailers
  • Sales between private parties, including family members
  • Sales by financial institutions
  • Bartering goods or services for an off-highway vehicle
  • Bringing an off-highway vehicle that you bought in another state into Idaho
  • Giving or receiving an off-highway vehicle as a gift or prize
  • Selling or transferring ownership between businesses or related parties in a business
  • Renting out or leasing out off-highway vehicles by individuals or businesses that aren't dealers

There are many types of off-highway vehicles, including:

  • All-terrain vehicles (ATVs)
  • Utility-type vehicles (UTVs)
  • Specialty off-highway vehicles (SOHVs)
  • Motorbikes
  • Off-highway motorbikes
  • Snowmobiles

Off-highway vehicles used on the water are included in the Boats and Trailers guide (Coming soon).

Off-highway vehicles
Vehicle TypeIdaho Code Section of DefinitionControlling Idaho Code Section for Nonresident Buyer and Production Exemptions
All-terrain vehicle (ATV) 67-7101(1) Nonresident buyer: 63-3622R; Production: 63-3622HH
Utility-type vehicle (UTV) 67-7101(17) Nonresident buyer: 63-3622R; Production: 63-3622HH
Specialty off-highway vehicle (SOHV) 67-7101(16) Nonresident buyer: 63-3622R
Motorbike, AKA: trailbike, enduro bike, trials bike, motorcross bike, dual purpose motorcycle 67-7101(9) Nonresident buyer: 63-3622R
Off-highway motorbike, AKA: trailbike, enduro bike, trail bike, motorcross bike, dual purpose motorcyle 63-3622HH(3) Nonresident buyer: 63-3622R
Snowmobile 63-3622HH(2) Production: 63-3622HH
Snowmobile 67-7101(15) Nonresident buyer: 63-3622R
Motorcycles

Motorcycles are often grouped with these off-highway vehicles, but Idaho law defines them as motor vehicles. See the guides for "Motor Vehicles – Dealers" and "Motor Vehicles – Private Parties and Nondealer Retailers."

Page last updated June 6, 2019. Last full review of page: June 6, 2019.

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.