Learn more about off-highway vehicles:
- Sales Price — Idaho Code section 63-3613, Sales Tax Rules 043 and 044
- Retail Sale – Sale at Retail — Idaho Code section 63-3609, Sales Tax Rule 011
- Certificates for Resale and Other Exemption Claims — Sales Tax Rule 128
- [Recreational Activities] Definitions — Idaho Code section 67-7101 (1), (3), (9), (10), and (17)
- [Highways and Bridges] Definitions — Idaho Code section 49-109
- 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
- Exempt Private and Public Organizations — Idaho Code section 63-3622, Sales Tax Rule 085
- Production Exemption Shall Not Apply to Recreation-Related Vehicles — Idaho Code section 63-3622HH
- Production Exemption — Idaho Code section 63-3622D, Sales Tax Rule 079
- Farming and Ranching — Sales Tax Rule 083
- Underground Mining — Sales Tax Rule 081
- Above Ground and Open Pit Mining — Sales Tax Rule 082
- Lumber Manufacturing — Sales Tax Rule 080