Boats, Trailers, and Other Watercraft

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

Online guide
for boats, trailers, and other watercraft

Boats and trailers bought in another state and brought into Idaho

Sales of boats and trailers by dealers and retailers

Leases and rentals of boats and trailers by dealers and retailers

Sales of boats and trailers by private parties

Leasing out or renting out your own boat or trailer

Donating or giving away a boat or trailer

Boat repair, including winterization fees

Sales and services provided on navigable waters

Boat dock installation or repair

How to keep records for boats and other watercraft

Laws and rules for for boats and other watercraft

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