This guide explains sales and use tax requirements for anyone who rents out or leases out their tangible personal property in Idaho to others.
Tangible personal property
“Tangible personal property” means personal property that can be seen, weighed, measured, felt or touched, or perceived in any way by the senses. See Idaho Code section 63-3616.
Tangible personal property includes vehicles, boats, equipment, clothing and many other things. You can rent out or lease out most tangible personal property for a specific period.