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.


Online guide for aircraft registration and taxes


Online guide for boats, trailers, and other watercraft

Ground, Air, Rail

Online guide for ground, air, and railroad businesses

Motor Vehicles

Online guide for motor vehicle dealers and private party sales

Off-Highway Vehicles

Online guide for snowmobiles, ATVs, UTVs, SOHVs, and motorbikes


Online guide for vehicles registered under the International Registration Plan (IRP)