You must pay sales or use tax on the sales price of the motor vehicle unless you have an exemption.
The sales price is the amount you paid for the motor vehicle. You must provide a bill of sale or receipt as proof of the sales price when titling your motor vehicle in Idaho. A canceled check won’t be accepted as proof of the sales price.
The sales price includes services the seller performs before the sale even if they’re separately stated on the invoice:
- Painting, coating, rust-proofing
- Repairing the vehicle, including all parts used
Note: Delivery fees to the buyer aren’t part of the sales price if they’re separately stated.