TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622R.  Motor vehicles, used manufactured homes, vessels, all-terrain vehicles, trailers, Utility type vehicles, specialty off-highway vehicles, off-road motorcycles, snowmobiles and glider kits. There are exempted from the taxes imposed by this chapter:

(a)  Sales to nonresidents of motor vehicles, trailers, vessels, all-terrain vehicles (ATVs), utility type vehicles (UTVs), specialty off-highway vehicles (SOHVs), motorcycles intended for off-road use and snowmobiles for use outside of this state, even though delivery be made within this state, but only when:

(1)  The motor vehicles, vessels, ATVs, UTVs, SOHVs, motorcycles intended for off-road use, snowmobiles or trailers will be taken from the point of delivery in this state directly to a point outside this state; and

(2)  The motor vehicles, vessels, ATVs, UTVs, SOHVs, motorcycles intended for off-road use, snowmobiles and trailers will be registered immediately under the laws of another state, will be titled in another state if required to be titled in that state, will not be used in this state more than ninety (90) days in any twelve (12) month period, and will not be required to be titled under the laws of this state. If the purchaser is a business entity, it must not have been formed under the laws of the state of Idaho in order to qualify for the exemption provided in this section.

(3)  For the purpose of this subsection, the terms "all-terrain vehicle" or "ATV," "utility type vehicle" or "UTV," and "specialty off-highway vehicle" or "SOHV" mean all-terrain vehicle or ATV, utility type vehicle or UTV, and specialty off-highway vehicle or SOHV as defined in section 67-7101, Idaho Code.

(4)  For the purpose of this section, the term "vessel" means any boat intended to carry one (1) or more persons upon the water that is either:

(i)   Sold together with a motor; or

(ii)  Eleven (11) feet in length or more, but shall not include canoes, kayaks, paddleboards, inflatable boats or similar watercraft, unless such canoes, kayaks, paddleboards, inflatable boats or similar watercraft are sold together with a motor.

(b)  Sale of used manufactured homes, whether or not such used manufactured homes are sold for use outside this state, and whether or not such used manufactured homes are sold by a dealer. Every manufactured home sale after its sale as a "new manufactured home," as defined in section 63-3606, Idaho Code, is a sale as a used manufactured home.

(c)  Sale or lease of motor vehicles with a maximum gross registered weight over twenty-six thousand (26,000) pounds, which shall be immediately registered under the international registration plan, whether or not base plated in Idaho, and the sale or lease of trailers that are part of a fleet of vehicles registered under the international registration plan when such vehicles and trailers are substantially used in interstate commerce. If such a motor vehicle or trailer is not substantially used in interstate commerce during any four (4) fiscal year quarters beginning July 1 and ending June 30 of each year under the international registration plan, it shall be deemed used in Idaho and subject to the use tax under section 63-3621, Idaho Code. For the purpose of this subsection, "substantially used in interstate commerce" means that the vehicles or trailers will be part of a fleet with a minimum of ten percent (10%) of the miles operated by the fleet accrued outside of Idaho in any four (4) fiscal year quarters beginning July 1 and ending June 30 of each year under the international registration plan.

(d)  The sale or purchase of a glider kit when the glider kit will be used to assemble a glider kit vehicle as defined in section 49-123, Idaho Code, which will be immediately registered under a plan defined in subsection (c) of this section, provided that if the glider kit vehicle is not substantially used in interstate commerce as defined in subsection (c) of this section during any registration period, it shall be subject to the use tax under section 63-3621, Idaho Code.

(e)  The use or other consumption of a motor vehicle temporarily donated to a driver’s education program sponsored by a nonprofit educational institution as defined in section 63-3622O, Idaho Code.

History:

[63-3622R, added 1984, ch. 239, sec. 19, p. 581; am. 1987, ch. 18, sec. 5, p. 24; am. 1987, ch. 326, sec. 3, p. 683; am. 1989, ch. 309, sec. 1, p. 768; am. 1990, ch. 431, sec. 3, p. 1196; am. 1993, ch. 26, sec. 5, p. 90; am. 1995, ch. 54, sec. 5, p. 126; am. 1999, ch. 42, sec. 9, p. 96; am. 2001, ch. 354, sec. 1, p. 1241; am. 2002, ch. 60, sec. 1, p. 128; am. 2003, ch. 9, sec. 2, p. 20; am. 2003, ch. 87, sec. 2, p. 267; am. 2006, ch. 237, sec. 1, p. 721; am. 2007, ch. 111, sec. 2, p. 319; am. 2008, ch. 409, sec. 9, p. 1135; am. 2012, ch. 3, sec. 1, p. 5; am. 2015, ch. 20, sec. 1, p. 25; am. 2016, ch. 11, sec. 1, p. 11; am. 2017, ch. 53, sec. 1, p. 82; am. 2021, ch. 205, sec. 2, p. 559.]