Motor Vehicles – Private and Nondealer Basics Guide

Sales or use tax is due on the sale, lease, rental, transfer, donation or use of a motor vehicle in Idaho unless a valid exemption applies.

This guide is for individuals, leasing companies, nonprofit organizations, or any other type of business that isn’t a motor vehicle dealer registered in Idaho.

It explains sales and use tax requirements for those who buy or receive a motor vehicle from a private party or retailer that isn’t a dealer (e.g., a furniture store or pizza delivery restaurant). This guide also covers bringing a motor vehicle into Idaho for use here. It explains how sellers and donors must document a motor vehicle sale or gift. And it outlines how a buyer or seller must pay or collect and forward tax if it’s due.

Motor vehicle dealers are individuals or businesses that sell five or more motor vehicles in a 12-month period. See the separate Motor Vehicles – Dealers guide if you’re buying, leasing or renting a motor vehicle from a dealer, or if you’re a motor vehicle dealer.

Types of transactions included

This guide covers the following transactions in which an Idaho motor vehicle dealer isn’t involved in any way:

  • Buying, leasing, or renting from anyone who isn’t an Idaho motor vehicle dealer
  • Buying from family members
  • Buying from financial institutions
  • Bartering goods or services for a motor vehicle
  • Bringing a motor vehicle into Idaho that you bought in another state
  • Giving or receiving ownership of a motor vehicle as a gift or prize
  • Selling or transferring ownership between businesses or related parties in a business
  • Leasing motor vehicles as nondealer individuals or businesses

Motor vehicle defined

A motor vehicle is a vehicle registered or required to be registered for use on public roads. See Idaho Code section 63-3605L.

Motor vehicles include

  • Cars
  • Buses
  • Trucks
  • On-highway motorcycles
  • Recreational vehicles required to be registered for use on public roads, such as
    • Motor homes
    • Fold-down camping trailers
    • Fifth-wheel trailers
    • Travel trailers
    • Park model recreational vehicles (new and used)

Motor vehicles don’t include