Learn more about motor vehicle dealers:
- Sale — Idaho Code section 63-3612; Sales Tax Rule 044, 046, 106 and 107
- Sales Price — Idaho Code section 63-3613; Sales Tax Rules 043, 044, 049, 051, 060, 061, 062, and 065
- Production Exemption — Idaho Code section 63-3622D; Sales Tax Rules 079 and 083
- Exempt Private and Public Organizations — Idaho Code section 63-3622O; Sales Tax Rules 085, 091, 093, 094, and 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; Sales Tax Rules 101, 106, 107, 108
- Exemption for Official Documents — Idaho Code section 63-3622AA
- Production Exemption Shall Not Apply to Sales Regarding Recreation-Related Vehicles — Idaho Code section 63-3622HH; Sales Tax Rule 079
- Refunds, Limitations, Interest — Idaho Code section 63-3626; Sales Tax Rules 045, 063, and 117
- Records Required and Auditing of Records — Sales Tax Rule 111
- Certificates for Resale and Other Exemption Claims — Sales Tax Rule 128
Bad Debt – Sales Tax Refund Claims in the Auto Industry - Labor for new vehicle accessories – Idaho Code section 63-3622OO