Snowmobiles, All-Terrain Vehicles, Utility-Type Vehicles and Motorbikes, etc.
Sales or use tax is due on the sale, lease, rental, transfer, donation or use of off-highway vehicles in Idaho unless a valid exemption applies. This guide explains sales and use tax requirements for buyers and sellers of off-highway vehicles that are used on public roads or off road. This guide applies to the following transactions:
- Sales and leases by Idaho dealers and retailers
- Sales between private parties, including family members
- Sales by financial institutions
- Bartering goods or services for an off-highway vehicle
- Bringing an off-highway vehicle that you bought in another state into Idaho
- Giving or receiving an off-highway vehicle as a gift or prize
- Selling or transferring ownership between businesses or related parties in a business
- Renting out or leasing out off-highway vehicles by individuals or businesses that aren’t dealers
There are many types of off-highway vehicles, including:
- All-terrain vehicles (ATVs)
- Utility-type vehicles (UTVs)
- Specialty off-highway vehicles (SOHVs)
- Motorbikes
- Off-highway motorbikes
- Snowmobiles
Off-highway vehicles used on the water are included in the Boats and Trailers guide.
Off-highway vehicles
| Vehicle Type | Idaho Code Section of Definition | Controlling Idaho Code Section for Nonresident Buyer and Production Exemptions |
|---|---|---|
| All-terrain vehicle (ATV) | 67‑7101(1) | Nonresident buyer: 63‑3622R; Production: 63‑3622HH |
| Utility-type vehicle (UTV) | 67‑7101(17) | Nonresident buyer: 63‑3622R; Production: 63‑3622HH |
| Specialty off-highway vehicle (SOHV) | 67‑7101(16) | Nonresident buyer: 63‑3622R |
| Motorbike, AKA: trailbike, enduro bike, trials bike, motorcross bike, dual purpose motorcycle | 67‑7101(9) | Nonresident buyer: 63‑3622R |
| Off-highway motorbike, AKA: trailbike, enduro bike, trail bike, motorcross bike, dual purpose motorcyle | 63‑3622HH(3) | Nonresident buyer: 63‑3622R |
| Snowmobile | 63‑3622HH(2) | Production: 63‑3622HH |
| Snowmobile | 67‑7101(15) | Nonresident buyer: 63‑3622R |
Motorcycles
Motorcycles are often grouped with these off-highway vehicles, but Idaho law defines them as motor vehicles. See the guides for Motor Vehicles – Dealers and Motor Vehicles – Private Parties and Nondealer Retailers.