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.

Online Guide

Online guide for motor vehicles and private parties or nondealer retailers

Sales Price

What is the motor vehicle sales price for a private party or nondealer retailer?

Types of Sales

Learn about the different types of sales


Sales tax exemptions for motor vehicles


Leasing out or renting out your own motor vehicle


How to keep records for motor vehicles

Laws and Rules

Laws and rules for for motor vehicles