Laws and Rules for IRP

Learn more about IRP:

  • 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

Learn more about Idaho tax statutes 

Learn more about our Rules