All retail sales in Idaho are taxable unless Idaho or federal law specifically exempts them. See the page for sales and use tax exemptions for more information.
Below are Idaho exemptions that might apply to individuals.
For specific individuals
- New residents to Idaho might be exempt from use tax on vehicles and other goods they bring into Idaho.
- Nonresident military stationed here might be exempt from use tax on vehicles and other goods they bring into Idaho.
- Native American tribal members might be exempt from sales or use tax on motor vehicles and other purchases delivered to a reservation.
- Out-of-state buyers might be able to buy vehicles, vessels, or aircraft without paying Idaho sales tax, if they take them out of Idaho right away.
For all individuals
- People who sell their own things one or two times in a 12-month period might qualify for the occasional sales exemption.
- You might be able to give a motor vehicle, off-highway vehicle, other vehicle, or boat or trailer to someone – including a family member – without anyone owing sales or use tax.
- You might be able to sell a motor vehicle to a close family member without their owing sale or use tax.
- You might not have to pay sales or use tax on some off-highway vehicles or vessels, aircraft, or office trailers or untitled transport trailers.
- Certain modified park-model recreation vehicles are exempt from sales and use taxes.
- Medical products and prescriptions might qualify for an exemption.
- Labor charges to repair tangible personal property such as computers, bicycles, and vehicles are exempt if the seller separately states those charges on the invoice. But, you might need to pay sales tax on labor charges to make repair parts. See Repair Shops and Vehicles & Vessels: Repairs.
- See a list of other types of exemptions from sales and use taxes.
More information
- See the first page of vehicle and vessel exemptions for a summary and which form to use.
- See Exemption forms and instructions and search for “exemption.”