Official Government Website
This committee is responsible for sales and use tax rules as well as hotel/motel and campground sales tax rules. Subscribe to Tax Professionals for updates.
| Position | Name | Contact Information |
|---|---|---|
| Rules Coordinator | Kimberlee Stratton | kimberlee.stratton@tax.idaho.gov |
| Tax Specialist and Committee Chair | Philip Johnson | philip.johnson@tax.idaho.gov |
| Rule | Description | Current Status |
|---|---|---|
| 35.01.02 | Our proposed rule draft can be found in the state bulletin beginning on page 64: Bulletin Volume 25-9, September 3, 2025 | The pending rule docket is being presented for adoption at the Tax Commission Business Meeting on October 21. |
| Rule | Description | Current Status |
|---|---|---|
| 35.01.06 | Our proposed rule draft can be found in the state bulletin beginning on page 192: Bulletin Volume 25-9, September 3, 2025 | The pending rule docket is being presented for adoption at the Tax Commission Business Meeting on October 21. |
| Date | Agenda | Recordings |
|---|---|---|
| September 25, 2025 | Sales and Use, Hotel/Motel and Campground | |
| July 1, 2025 | Sales Tax | |
| July 1, 2025 | Hotel/Motel and Campground | |
| June 4, 2025 | Sales and Use |
A promoter-sponsored event is either of these:
Retailers can be businesses, individuals, or even nonprofit organizations that sell, or make it known that they sell, a product or related service. A retailer is someone who does any of the following:
See the Sales and Use Taxes overview for more about what a sale is.
Special groups should see Sales Nonprofits Make or Sales Schools Make for more information about events these groups often hold and how sales tax applies.
All participants at a promoter-sponsored event need to register for the event using the Event ID from the promoter. Retailers also need to do one of the following:
Video: How to register for a temporary seller’s permit (event specific)
As the event organizer, you’re considered a “promoter” and your event is considered a “promoter-sponsored event.” You must register your event with the Tax Commission.
Important: You could be charged a penalty of $25 per participant (to a maximum of $1,000) for not submitting the appropriate form for any event for which you’re the promoter.
As a promoter, you are responsible for ensuring all participants register for the event. If participants need assistance registering, contact us at taxsas@tax.idaho.gov.
You must collect sales tax on the price of any admission you charge. See the Admissions section on this webpage: Taxable Sales – Recreation and Admissions.
If you have any technical difficulties, contact us at Submit a question.
If you have questions about sales tax or being an event promoter, email Submit a question or call (208) 334-7660 in the Boise area or toll-free at (800) 972-7660. Please note that due to the volume of emails we’re receiving, you should receive a response within 5 to 7 business days.
Hearing-impaired callers, use the Idaho Relay Service at (800) 377-3529.
Whether you’re in business for yourself, or you represent a corporation or partnership, you’ll need to file an Idaho income tax return if your gross income from Idaho meets the filing requirement. If you have employees in Idaho, you may also need to file and pay employee taxes.
This guide explains Idaho’s sales and use tax laws for IRP registrants. The guide describes motor vehicles, trailers, and glider kits that you can buy tax free under the IRP exemption. It also covers what you must pay tax on, and the requirements for keeping sales and use tax records and for filing returns.
A fleet is one or more vehicles registered under the International Registration Plan (IRP).
An individual or company can have more than one fleet.
You might be able to buy or lease motor vehicles, trailers, and glider-kit vehicles for your IRP fleet tax free if all the following apply:
Form ST-104IC – Sales Tax Exemption Certificate – Interstate Commerce Vehicles, and give it to the dealer, retailer or county assessor (or DMV).Farm vehicles or noncommercial vehicles as defined by Idaho Code section 49-123 don’t qualify for the exemption.
* A “glider-kit vehicle” means every large truck created from a kit that a manufacturer of large trucks makes. The glider-kit vehicle is a new truck chassis, special-ordered from the factory, without engine or transmission. You have someone install a remanufactured engine and transmission into the chassis.
You might qualify for an International Fuel Tax Agreement (IFTA) license if you’re an IRP registrant. The license allows you to reduce paperwork and standardize fuels use tax reporting. See IFTA Licensees.
The reporting period for each year is July 1 through June 30. You must report your IRP fleet’s total state-by-state mileage during the reporting period. Use Idaho Transportation Department’s IRP Idaho Schedule B.
If an IRP fleet’s total mileage outside of Idaho drops below 10 percent for any reporting period, you owe use tax. You must pay use tax on the fair market value of any motor vehicle, trailer or glider kit that you bought exempt for that fleet. Calculate the fair market value of those vehicles as of the last day of the reporting period (June 30). You must pay the use tax to the Tax Commission.
If you’re an IRP registrant, you must pay tax on repair parts, supplies and other business items you buy.
If you’re an IRP registrant that’s also a common carrier, you can buy items exempt in Idaho if all of the following apply:
As an IRP registrant, you and the retailers or dealers you work with must keep records from the sale or lease of motor vehicles, trailers and glider kits you buy without paying tax under the IRP exemption.
Dealers and retailers that sell or lease motor vehicles, trailers or glider kits under the IRP exemption must have the buyer complete a Form ST-104IC – Sales Tax Exemption Certificate – Interstate Commerce Vehicles. Dealers and retailers must keep a copy of the completed Form ST-104IC for at least four years.
Your records must include:
Keep all sales and use tax records for at least four years. If you don’t file returns, you should keep your records for seven years.
Learn more about IRP:
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:
There are many types of off-highway vehicles, including:
Off-highway vehicles used on the water are included in the Boats and Trailers guide.
| Vehicle Type | Idaho Code Section of Definition | Controlling 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 motorcycle | 63‑3622HH(3) | Nonresident buyer: 63‑3622R |
| Snowmobile | 63‑3622HH(2) | Production: 63‑3622HH |
| Snowmobile | 67‑7101(15) | Nonresident buyer: 63‑3622R |
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.
Dealers and retailers must collect sales tax on the sales price of off-highway vehicles at the time of sale unless an exemption applies. Items that are nontaxable aren’t part of the sales price. The final amount you charge your customer can include both taxable and nontaxable items.
Sales price includes the following items, even if you don’t separately state them on the invoice:
The sales price doesn’t include the following items if you separately state them on the invoice:
Note: A customer down payment doesn’t reduce the taxable sales price.
Effective July 1, 2019, dealers’ labor or service charges to install accessories on certain new factory-delivered vehicles are exempt.
The exemption includes the following off-highway vehicles:
Examples of accessories on new factory-delivered vehicles that qualify for the exemption are:
Note: “Accessories” doesn’t include service or maintenance contracts.
Reference: Idaho Code section 63-3622OO, effective July 1, 2019.
You can accept merchandise as full or partial payment of an off-highway vehicle you sell. The amount allowed on the traded-in merchandise reduces the taxable sales price, which is the amount you charge tax on.
A leased off-highway vehicle you accept as a trade-in for a new purchase reduces the sales price only if both these criteria are met:
Read this chart to see what is and isn’t included in the calculation of taxable sales price.
Form ST-101 - Sales Tax Resale or Exemption Certificate
The sales price for a rental or lease of an off-highway vehicle is the same as for the sale of an off-highway vehicle. See the Sales Price section.
| Type of lease/rental | How the lease/rental works | When to collect sales tax |
|---|---|---|
| Basic lease or rental | The customer returns the motor vehicle to the lessor at the end of the lease or rental term. | Collect sales tax on each lease or rental payment. |
| Lease or rent with option to buy | The customer has the option of buying the motor vehicle during the lease or rental term or at the end of the term at fair market value. | Collect sales tax on each lease or rental payment and on the price the customer pays when buying the motor vehicle. |
| Lease/rent and purchase | The customer makes regular payments during the lease or rental term. At the end of the term, title to the motor vehicle passes to the customer for $0 or an amount that’s less than fair market value. | The customer will own the motor vehicle at the end of the lease or rental term, so this is a sale and a financing arrangement. Collect sales tax on the sales price of the vehicle at the beginning of the term, when the sale is made (the contract is completed). |
You calculate the taxable sales price for a lease or rental of an off-highway vehicle the same as the sale of an off-highway vehicle. See the Sales Price section.
Note: Out-of-state companies that lease out off-highway vehicles in Idaho must follow all these requirements:
Most people must pay sales tax when they buy off-highway vehicles in Idaho. Only a few can buy these vehicles exempt from Idaho dealers and retailers, under certain conditions.
You could be held responsible for paying the sales tax yourself if you don’t collect it when you should.
Individual buyers likely don’t qualify for the exemption if they provide an Idaho driver’s license, Idaho address or Idaho contact information.
A military member who buys an off-highway vehicle to use in Idaho must pay tax even if Idaho isn’t the member’s state of residence.
A nonresident can be an individual, a company or organization. A business or organization is a nonresident if it’s not formed under Idaho laws, isn’t required to register with the Idaho Secretary of State to do business in the state, doesn’t have significant contacts with Idaho, and doesn’t have consistent operations in Idaho.
A nonresident that buys an off-highway vehicle for use outside Idaho might qualify for an exemption if all of the following apply:
The exemption can apply to:
The exemption doesn’t apply to accessories that aren’t part of the off-highway vehicle bought in Idaho (e.g., clothing, tow ropes).
A nonresident that buys an off-highway vehicle to take out of state doesn’t qualify for the exemption if an Idaho resident is included as one of the following:
Each nonresident buyer must give you a completed Form ST-104NR – Sales Tax Exemption Certificate – Nonresident Vehicle/Vessel. Keep the form for your records, and forward a copy to the Tax Commission in one of these ways:
Buyers listed below are exempt from sales tax on everything they buy, including off-highway vehicles.
These agencies and organizations must give you a completed Form ST-101 – Sales Tax Resale or Exemption Certificate. Keep the exemption certificate for your records. The exemption doesn’t apply to buyers who are employees purchasing an item for personal use and not on behalf of the exempt agency. You could be held liable for the sales tax on taxable purchases if you don’t collect it.
Note: For a complete list of exempt agencies and organizations, see our Exemptions guide.
The laws for buying an off-highway vehicle tax free are different for individual members of American Indian tribes than for the tribes themselves. Tribal members must take delivery of the off-highway vehicle on a reservation for the sale to be exempt from sales tax.
The buyer must give you, the dealer or retailer, a completed Form ST-133 – Sales Tax Exemption Certificate – Family or American Indian Sales. Keep the form for your records. Your records must clearly show that you delivered the off-highway vehicle to the reservation. Otherwise, you could be held liable for the sales tax.
UTVs and SOHVs might be eligible for the production (including farming and ranching) exemption.
The UTV or SOHV must meet all these requirements to be exempt:
The producer, farmer or rancher must give you a completed Form ST-101 – Sales Tax Resale or Exemption Certificate.
This chart lists all available vehicle and vessel sales/use tax exemptions including off-highway vehicles: Vehicles & Vessels: Exemption Certificates.
Repair work for off-highway vehicles takes many forms.
This chart explains how to buy, bill and charge tax on parts used in different types of off-highway vehicle repairs in Idaho, including repairs under warranty: Vehicles and Vessels: Repairs.
Note: You owe tax on the tools and shop supplies you buy for making repairs.