Motor Vehicles – Dealers

Sales tax is due on the sale, lease, and rental of motor vehicles when they’re sold in Idaho unless a valid exemption applies.

Basics Guide

Sales Price

What is the motor vehicle sales price for a dealer?

Leasing

Leasing or renting a motor vehicle

Exemptions

Defaults

Defaults and repossessions on motor vehicle loans

Donating

Donating or loaning a motor vehicle

In Your Business

Using motor vehicles in your business

Buying for Resale

Buying motor vehicles for resale

Recordkeeping

Laws and Rules