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.

Motor Vehicles

For motor vehicle dealers and private party sales

Off-Highway Vehicles

For snowmobiles, ATVs, UTVs, SOHVs, and motorbikes


For boats, trailers, and other watercraft


For aircraft registration and taxes

Ground, Air, Rail

For ground, air, and railroad businesses


For vehicles registered under the International Registration Plan (IRP)