Learn more about taxation of motor vehicles by nondealers:
- Sale — Idaho Code section 63‑3612; Sales Tax Rules 044, 106, and 107
- Sales Price — Idaho Code section 63‑3613; Sales Tax Rules 043 and 044
- Certificates for Resale and Other Exemption Claims — Sales Tax Rule 128
- Imposition and Rate of the Use Tax – Exemptions — Idaho Code section 63‑3621
- Permits – Issuance – Revocation – Penalties — Idaho Code section 63‑3620; Sales Tax Rules 070, 122, and 123
- Exempt Private and Public Organizations — Idaho Code section 63‑3622O; Sales Tax Rule 085
- 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 106 and 107
- Occasional Sales — Idaho Code section 63‑3622K; Sales Tax Rule 099
- Returns Filed by County Assessors and Financial Institutions — Sales Tax Rule 110
- Tangible Personal Property Brought or Shipped to Idaho — Sales Tax Rule 073