Boats, Trailers, and Other Watercraft

This guide explains sales and use tax requirements for buyers and sellers of boats and trailers.

Online Guide

Online guide
for boats, trailers, and other watercraft

Brought into Idaho

Boats and trailers bought in another state and brought into Idaho

Dealer Sales

Sales of boats and trailers by dealers and retailers

Dealer Leases

Leases and rentals of boats and trailers by dealers and retailers

Private Party Sales

Sales of boats and trailers by private parties

Private Party Rentals

Leasing out or renting out your own boat or trailer

Donating

Donating or giving away a boat or trailer

Repairs

Boat repair, including winterization fees

Sales on Water

Sales and services provided on navigable waters

Boat Docks

Boat dock installation or repair

Record-Keeping

How to keep records for boats and other watercraft

Laws and Rules

Laws and rules for for boats and other watercraft