Sales tax is due on the sale, lease, and rental of motor vehicles when they’re sold in Idaho unless a valid exemption applies.
This guide explains sales and use tax requirements for motor vehicle dealers.
See the separate guides for:
- Retailers
- Any other type of business and individuals who aren’t dealers
Motor vehicle defined
A motor vehicle is a vehicle that is registered or required to be registered for use on public roads. This includes:
- Cars
- Buses
- Trucks
- On-highway motorcycles
- Recreational vehicles, such as
- Motor homes
- Fold-down camping trailers
- Fifth-wheel trailers
- Travel trailers
- Park model recreational vehicles (new and used)
Read more about PMRVs on
Form ST-108PM – Park Model Recreational Vehicle – Modification Affidavit
Motor vehicles don’t include:
- Snowmobiles
- Boats
- Aircraft
- All-terrain vehicles, utility type vehicles, and specialty off-highway vehicles
- Specialty off-highway motorcycles when not used on public roads
- Modified park model recreational vehicles