This guide explains sales and use tax requirements for buyers and sellers of boats and trailers.
Basics Guide
Brought into Idaho
Boats and trailers bought in another state and brought into Idaho
Dealer Sales
Sales of boats and trailers by dealers and retailers
Dealer Leases
Leases and rentals of boats and trailers by dealers and retailers
Private Party Sales
Sales of boats and trailers by private parties
Private Party Rentals
Leasing out or renting out your own boat or trailer
Donating
Donating or giving away a boat or trailer
Repairs
Boat repair, including winterization fees
Sales on Water
Sales and services provided on navigable waters
Boat Docks
Boat dock installation or repair
Recordkeeping