Learn more about common carriers:
- Motor Vehicles and Trailers Used in Interstate Commerce — Sales Tax Rule 101
- Motor Vehicles, Used Manufactured Homes, Vessels, All-Terrain Vehicles, Trailers, Utility Type Vehicles, Specialty Off-Highway Vehicles, Off-Road Motorcycles, Snowmobiles and Glider Kits — Idaho code section 63-3622R
- Purchases Shipped Out-Of-State by a Common Carrier — Idaho code section 63-3622P
- Vehicles and Vessels – Gifts, Military Personnel, Nonresident, New Resident, Tax Paid to Another State, Sales to Family Members, Sales to American Indians, and Other Exemptions — Sales Tax Rule 107
- Aircraft — Idaho code section 63-3622GG, Sales Tax Rule 010
- Flying Clubs — Sales Tax Rule 038
- Railroad Rolling Stock — Idaho code section 63-3622CC
- Parts for Railroad Rolling Stock — Idaho code section 63-3622DD
- Railroad Rolling Stock, Parts, Materials and Equipment — Sales Tax Rule 104
- Airline, Buses, and Railway Dining Cars — Sales Tax Rule 017
- Transporation, Freight, and Handling Charges — Sales Tax Rule 061