Idaho State Tax Commission

International Registration Plan (IRP) Vehicles

Laws and rules

Learn more:

  • Definitions (Sales Tax Rule 010)
  • Motor Vehicles and Trailers Used in Interstate Commerce (Sales Tax Rule 101)
  • 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)
  • Purchases Shipped Out-of-State by a Common Carrier (Idaho Code section 63-3622P)

Laws and rules are housed on an external website.

Page last updated April 4, 2019. Last full review of page: April 3, 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.