Learn more about boats, documented vessels, and boat trailers:
- 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
- [Motor Vehicles] Definitions — Idaho code section 49-121
- Idaho Safe Boating Act — Idaho code section 67-7003
- 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 — Idaho code section 63-3622, Sales Tax Rule 128
- Exempt Private and Public Organizations — Idaho code section 63-3622O, Sales Tax Rule 085
- Occasional Sales — Idaho code section 63-3622K, Sales Tax Rule 099
- Production Exemption — Idaho code section 63-3622D, Sales Tax Rule 079
- Labor For New Vehicle Accessories — Idaho code section 63-3622OO
- Contractors Improving Real Property — Sales Tax Rule 012
- Contractors/Retailers — Sales Tax Rule 014
- Rentals or Leases or Real Property — Sales Tax Rule 025
- Real Property — Sales Tax Rule 067
- Abolition of Tolls on Government Canals…Non-Federal Interest (33 U.S. Code section (b))