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Laws and Rules for Motor Vehicle Dealers
Learn more about motor vehicle dealers: Sale — Idaho Code section 63-3612; Sales Tax Rule 044, 046, 106 and 107 Sales Price — Idaho Code section 63-3613; Sales Tax Rules 043, 044, 049, 051, 060, 061, 062, and 065 Production Exemption — Idaho Code section 63-3622D; Sales Tax Rules 079 and 083 Exempt Private and Public Organizations — Idaho Code section 63-3622O; Sales Tax Rules 085, 091, 093, 094, and 101 […]
Motor Vehicles – Dealers Basics Guide
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: Retailers Any other type of business and individuals who aren’t dealers Motor vehicle defined A motor vehicle is a […]
Sales Price – Motor Vehicles – Dealers
You must collect sales tax on the sales price of the motor vehicle at the time of the sale unless an exemption applies. The final amount you charge your customer can include both taxable and nontaxable items. Items that are nontaxable are not part of the sales price.What sales price includes Sales price includes the […]
Leasing or Renting a Motor Vehicle – Dealers
Leasing or renting a motor vehicle is a taxable sale in Idaho.You calculate the taxable sales price for a lease of a motor vehicle the same as the sale of a motor vehicle. See Sales price.Out-of-state leasing companies Out-of-state companies that lease motor vehicles in Idaho must follow all these requirements: Get an Idaho sales tax permit before […]
Exemptions – Motor Vehicles – Dealers
The following groups can buy a motor vehicle exempt from Idaho sales tax under certain conditions.Nonresident buyers A nonresident can be an individual, a company, or an organization.A nonresident that buys a motor vehicle for use outside of Idaho might qualify for exemption if all of the following apply: The motor vehicle is intended for use outside of Idaho […]
Defaults and Repossessions on Motor Vehicle Loans
Refund allowed You can request a refund of sales tax when a customer stops making payments on a motor vehicle in certain circumstances.You must bear the loss on the unpaid amount or amount claimed as worthless and one of the following must apply: You can’t repossess the vehicle. If you repossess it, you must resell the vehicle […]
Donating or Loaning Motor Vehicles – Dealers
Donating motor vehicles You owe use tax on the cost of the motor vehicle if you remove a motor vehicle from your inventory and donate it to an organization as a gift or prize. Use tax is due on the wholesale book value of the motor vehicle if you can’t determine cost. Write your sales […]
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. Basics Guide Basics Guide Sales Price What is the motor vehicle sales price for a dealer? Sales Price Leasing Leasing or renting a motor vehicle Leasing Exemptions Exemptions Defaults Defaults and repossessions […]
Motor Vehicles – Private Parties and Nondealer Retailers
Sales or use tax is due on the sale, lease, rental, transfer, donation, or use of a motor vehicle in Idaho unless a valid exemption applies. Basics Guide Basics Guide Sales Price Sales Price Types of Sales Types of Sales Exemptions Exemptions Rentals Leasing out or renting out your own motor vehicle Rentals Recordkeeping Recordkeeping […]
Ground Transportation
Ground transportation companies include common carriers such as limousines, bus companies, trucking companies and ride-sharing services that transport people, freight, and other items using roads and highways.Nontaxable charges The amount that a ground transportation company charges to move people or property isn’t taxable. These charges include: A trucking company’s freight charges to its customers Examples: […]
Air Transportation
Nontaxable charges The amount an air transportation company charges to fly people or property isn’t taxable. Nontaxable services include: Transporting freight from one point to another Transporting passengers from one point to another Aerial contracting services (e.g., applying farm chemicals or aerial logging) Air ambulance services Taxable purchases Air transportation companies pay tax on items […]
Railroad Transportation
Nontaxable charges The amount a rail transportation company charges to transport people or property isn’t taxable. This includes: Freight and service fees Examples: Freight charges on the rail company’s cars Charges to move a customer’s railroad stock Logistics services Charges to transport people Taxable purchases Rail transportation companies must pay tax on items they buy […]
Sales to Passengers – Ground, Air, and Rail
When transportation companies like buses, airlines or railways sell passengers property that isn’t included in the price of a ticket, the property is taxable. Examples Food and drinks Souvenirs Reading materials Transportation companies making taxable sales are retailers who must have an Idaho seller’s permit. They must collect sales tax on items they sell, unless […]
Complimentary Items – Ground, Air, and Rail
The transportation company must pay tax on items it gives passengers as part of the ticket price. The company must: Pay Idaho sales or use tax on the sales price of items it buys in Idaho, even if the items aren’t distributed to passengers in Idaho Pay Idaho use tax on the cost of items […]
Recordkeeping for Ground, Air, and Rail
As a transportation provider, you must keep records of all the purchases and sales that your business makes. Your records must show that you properly collected, reported and paid or forwarded taxes to Idaho.Records to keep Normal books of account Documents that support entries in the books of account Examples: Sales records Bills Receipts Invoices […]
Laws and Rules for Ground, Air, and Rail
Learn more about common carriers: 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 Vehicles and Vessels – Gifts, […]
Ground, Air, and Railroad Businesses Basics Guide
This guide explains how Idaho sales and use tax laws apply to the transportation industry. It includes how Idaho taxes apply to sales and purchases that transportation companies make. This guide also covers exemptions, requirements for keeping records for sales and use taxes, and filing returns.
Leases and Rentals of Boats and Trailers by Dealers and Retailers
Leasing or renting a boat or trailer vehicle is considered a taxable sale in Idaho. A dealer or retailer that buys a boat or trailer to lease out can buy it for resale: Form ST-101 – Sales Tax Resale or Exemption CertificateThe sales price for a rental or lease of a boat or trailer is […]
Sales of Boats and Trailers by Private Parties
This section applies to sales, transfers, exempt sales, rentals and leases of boats and trailers between private parties. Private parties are individuals or businesses who aren’t dealers or retailers.Sales price In a sale between private parties, sales tax is due on the sale of a boat or trailer unless an exemption applies. A sale between private […]
Leasing Out or Renting Out Your Own Boat or Trailer
Leasing or renting a boat or trailer is a taxable sale in Idaho. You’re renting out or leasing out your boat or trailer if you allow someone to use it and you receive payment (cash, property, or other financial gain). Whether you’re a business owner or an individual, you’re a retailer if you make more than two […]
Donating or Giving Away a Boat or Trailer
Giving a boat or trailer to a person Transferring ownership of a boat or trailer to another person or entity is generally subject to tax, but certain gifts are exempt. A boat or trailer qualifies as an exempt gift if all of the following apply: You, as the giver, don’t receive services or anything of value for […]
Boat Repair and Winterization
The sale of services and property to repair and winterize boats might be taxable, depending on what the seller does to the boat. Parts are taxable. Labor for repair and maintenance isn’t taxable if it’s separately stated on the invoice. Otherwise, everything is taxable. The sale of boat covers is a taxable sale of tangible […]
Sales and Services Provided on Navigable Waters
Federal law prohibits taxing fees charged for traveling on navigable waters. This includes activities such as: Lake cruises Jet boating trips Rafting Fishing excursions Parasailing Tangible personal property The sale of tangible personal property separately stated from cruise or trip fees is taxable. Examples include: The portion of a fee for food or beverage sales […]
Boat Docks
Boat docks installed by a contractor are real property. The contractor must pay sales or use tax on the materials purchased. The contractor doesn’t charge tax to the customer. Repair of the dock is a real property repair. The contractor who repairs the dock must pay sales or use tax on the materials. Tangible personal property Sellers […]
Boats Recordkeeping
Dealers and retailers that sell or lease boats or trailers Your records for selling or leasing boats or trailers must be the same as any retailer.Businesses that sell or transfer boats or trailers to a related party Document the sale or transfer. Your records should include all of the following: Date of sale or transfer Sales […]
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