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
- Aren’t required to be registered (See Idaho Code section 49-426)
- Are intended for off-road use